A、level?
B、1 Understatement of closing inventories.
C、2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
D、3 The inclusion in sales of the proceeds of sale of non-current assets.
E、4 Increased cost of carriage charges borne by the company on goods sent to customers.
F、A 3 and 4
G、B 2 and 4
H、C 1 and 2
I、D 1 and 3