` 5,000 paid as local cartage on material purchased. However this amount was booked underMiscellaneous Expenses A/c instead of on Carriage Inward. Due to this error net profit and loss will—

• A. Increase by ` 5,000 ;
• B. Decrease by ` 5,000 ;
• C. Increase by ` 10,000 ;
• D. not be affected at all