A sole trader made a $50\%$ mark-up on his goods. In the year, he took goods for personal use. The drawings account was debited, and the sales account was credited with goods valued at the selling price of $5400. What effect did these errors have on the profit for the year?
- A$1800 overstated
- B$1800 understated
- C$2700 overstated
- D$2700 understated