Accounting for IGCSE & O level - Accounting Procedures (Section 5 - No. 10)

How the impact will be on the draft profit in the below scenario: A sales commission of \$140 amount and misposted as \$400.
Income and profit was understated by \$300
Income and profit was overstated by \$260
Income and profit was understated by \$260
Income and profit was overstated by \$300

Explanation

Income and profit was understated by \$260.

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