An error in the ending inventory for the year ended December $31,2022$:

Select one:

a$.$ automatically creates errors in cost of goods in the $2022$ and $2023$ financial statements

b$.$ automatically creates errors in the ending inventory balance in the $2022$ and $2023$ financial statements

c$.$ has no effect on the $2022$ financial statements but will create an error in the $2023$ financial statements

d$.$ affects only the $2022$ financial statements