中四ACCOUNT--suspense acc. and error

A cash purchase of a fixed asset for 12,000 was recorded as a cash purchase of goods. No other entries in respect of this transaction had been made. How would the net profit for the year be affected?

A. Understated by 12,000.
B. Understated by less than 12,000.
C. Understated by more than 12,000.
D. Only the gross profit would be affected.

The ans is B.
點解係B，唔係A？

唔該~