Which of the following statements about inventory errors is true? a. Improper inventory calculations distort only a company's balance sheet. b. A misstatement in inventory at the end of one accounting period does not affect the following period's beginning inventory. c. Ending inventory and cost of goods sold have an inverse relationship: that is, if the value of cost of goods sold is too low, the value of ending inventory is too high. d. If the value of ending inventory is too low, net income for the period will be too high. e. Inventory errors are always found when a physical count of inventory is taken at the end of an accounting period