Can you explain how to solve this problem: Beginning inventory was understated by $26 and...

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Accounting

Can you explain how to solve this problem:

Beginning inventory was understated by $26 and ending inventory was overstated by $52. What was the effect on cost of goods sold

a) Understated by $26

b) Overstated by $26

c) Understated by $78

d) Overstated by $78

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