On December 31, 2021, ABC Company sold merchandise for P 675,000 to BBB Company. The terms of the sale were net 30, FOB shipping point. The merchandise was shipped on December 31, 2021, and arrived at BBB on January 5, 2022. Due to a clerical error, the sale was not recorded until January 2022 and the merchandise sold at a 35% markup on cost was included in inventory on December 31, 2021. What was the effect of the error on net income for 2021? Group of answer choices

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On December 31, 2021, ABC Company sold merchandise for P 675,000 to BBB Company. The terms of the sale were net 30, FOB shipping point. The merchandise was shipped on December 31, 2021, and arrived at BBB on January 5, 2022.

Due to a clerical error, the sale was not recorded until January 2022 and the merchandise sold at a 35% markup on cost was included in inventory on December 31, 2021.

What was the effect of the error on net income for 2021?

Group of answer choices

Understated by 675,000

Understated by 500,000

Understated by 175,000

None of the choices

 

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