Given the following Ending Inventory errors: 0 Year an 2018 Ending Inventory Error Overstated $30 Understated $40 2019 Indicate the error in the following items: Select one: 2020 Net Income No Error O a. 12/31/19 Retained Earnings Understated $10 12/31/19 Retained. Earnings Overstated $10 Ob. 2020 Net Income No Error . 2020 Net Income Understated $40 12/31/19 Retained Earnings Understated $40 O d. 2020 Net Income Overstated $40 12/61/19 Retained Earnings Understated $40 2020 Net Income Understated $40 12/31/19 Retained Earnings Overstated $40 Goods in transit at the balance sheet date should be included in the purchaser's inventory if they are shipped: Select one: FOB Destination FOB Shipping Point O a No No O. FOB Destination F.O.B. Shipping Point Yes No . FO.B. Destination F.O.B. Shipping Point Yes No F.OB Destination EOB. Shipping Point Yes Yes d