The ending inventory for Carver Co. was incorrectly adjusted, which caused it to be understated by $15,300 for Year 2. Required Was each of the following amounts overstated, understated, or not affected by the error? (Select "NA" for not affected by the error.) Item No. Year Effect 1. 2 3. 4 5. 6. 7 B 9. 10. Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Amount Affected Beginning inventory Purchases Goods available for sale Cost of goods sold Gross margin Net Income Beginning inventory Purchases Goods available for sale Cost of goods sold Gross margin Net income 11 12