What is the result of correcting an inventory error in the second year on the total cost of goods sold over two years?

• A. The total cost of goods sold over two years increases, exacerbating the discrepancy from the first year.
• B. The total cost of goods sold over two years decreases, exacerbating the discrepancy from the first year.
• C. The total cost of goods sold over two years remains unequal, maintaining the discrepancy from the first year.
• D. The total cost of goods sold over two years becomes equal, correcting the discrepancy from the first year.

Answer: (D)