Sean has prepared his financial statements for the year ended 31March 2016, which show a net profit of 30,000, current assets of 234,400 and a total assets figure of 710,500. He has since discovered that the inventory figure he used was understated as he left out closing inventory valued at 10,100 from his workings. Which of the following statements is true:

a)The revised current assets figure will be 224,300.

b)The revised total assets figure will be 740,500.

c)The value of closing inventory figure does affect the profit for the year or the net assets.

d)The revised profit for the year should be 40,100.