Determine the effect on cost of goods sold, total assets, and gross margin for 2013 and 2014 if the ...

Determine the effect on cost of goods sold, total assets, and gross margin for 2013 and 2014 if the following inventory errors are not corrected. Indicate your answer with (+) for overstated, (-) for understated, and (0) for no effect.
a. Beginning inventory for 2013 is understated
b. Beginning inventory for 2013 is overstated
c. Ending inventory for 2013 is understated
d. Ending inventory for 2013 is overstated

   Effect in 2013 on
   Cost of Goods Sold   Total Assets   Gross Margin

   a.
   b.
   c.
   d.

   Effect in 2014 on
   Cost of Goods Sold   Total Assets   Gross Margin

   a.
   b.
   c.
   d.