Which of the following tends to be the most common method for understating cost of goods sold? a. Overstating purchases of inventory b. Understating purchase discounts c. Overstating the ending inventory balance d. Understating purchase returns e. Changing the opening inventory balance Which of the following expenditures would be most suspicious if it were capitalized? a. Intangible assets acquired during the purchase of another company b. Motor vehicle purchases c. Salaries paid to senior management d. Computer equipment purchases e. Prepaid expenses for insurance premiums