Roger Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/14 and 12/31/15 contained the following errors: 2014 2015 Ending inventory $11,000 understatement $14,000 overstatement Advertising expense 9,500 overstatement 11,500 understatement Assume that the 2014 and 2015 errors were not corrected and that no errors occurred in 2013. By what amount will 2015 ending Retained Earnings be affected for these errors assuming no correcting errors were made and the books are closed

A. $5,000 overstated. B. $25,500 overstated. C. $18,000 understated. D. $16,000 overstated.