An analyst notes the following about a com

问题：

An analyst notes the following about a company: Beginning inventory was reported as $ 5000. Costs of goods sold was reported as $ 8000. Ending inventory was $ 7000 (the analyst has physically verified this amount). Which of the following statements about this situation is most likely correct（）

A. Purchases must have been $ 8000.

B. If the analyst discovered that beginning inventory was understated by $ 2000 then earnings before taxes must have been overstated by $ 2000.

C. If the analyst discovered that beginning inventory was overstated by $1000 then COGS must have been understated by $1000.