A customer took merchandise home on approval before deciding whether or not to purchase it. The clerk recorded this as a sale on the cash register and this transaction was recorded by the company accountant. Accounts Receivable was debited and Sales credited, and Cost of Goods Sold was debited and Merchandise Inventory was credited. What overall effect will this error have on the components of the accounting equation-assets, liabilities, and shareholders' equity-assuming

(a) The customer decides to keep the merchandise,

(b) The customer decides to return the merchandise? Assume the books are not closed before the customer makes a decision.