Tennis Corporation inadvertently included goods being held on consignment in it Beginning Inventory. What is the impact of this error (assuming ending inventor) is counted correctly)? a) COGS will be Overstated and Retained Earnings will be Understated. b) COGS will be Understated and Retained Earnings will be Overstated c) COGS will be Overstated and Retained Earnings will be Overstated. d) COGS will be Understated and Retained Earnings will be Understated