At the end of the year, an inventory was carried out. The counting error was that the same product was counted twice (the product was counted twice). What effect do these mistakes have on the position of assets, liabilities and equity in the annual financial statements? Select one alternative: a-Assets are overvalued. Debts are underestimated. Equity is overvalued. b-Assets are undervalued. No effect on debt. Equity is undervalued. c-Assets are overvalued. Debts are overestimated. Equity is undervalued. d-Assets are overvalued. No effect on debt. Equity is overvalued