[单选题]
Gormenghast’s current ratio has been calculated as 1.2. However, it has now been discovered that closing inventory has been understated by USD24,000 and opening inventory has been overstated by USD24,000. What impact have these misstatements made on the calculations of Gormenghast’s current ratio and inventory days? Current ratio Inventory days
A . Higher Higher
B . Higher Lower
C . Lower Higher
D . Lower Lower
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