Bonita, Inc. has had some tumover in its parts inventory area. As a result, some inventory counting errors have been made in taking the physical ending inventory in the last two fiscal years. Its financial statements for the years 2026 and 2025 contained errors as follows: Bonita has a 9/30 fiscal year-end. Assume that no correcting entries were made and that no additional errors occurred in fiscal 2027. Ignoring income taxes, by how much will working capital be overstated or understated at 9/30/25 ? $19800 overstated $13800 understated $16800 overstated $19800 understated