Bridgeport Company's December 31 year-end financial statements contained the following errors: December 31, 2020 December 31, 2021 Ending inventory $14,800 overstated $38,600 overstated Depreciation expense $19,800 understated Rent of $148.600 was prepaid in 2021 covering the 12-month period beginning July 1, 2021. The entire amount was charged to expense in 2021. In addition, on December 31, 2021, vacant land was sold for $63,200 cash ($4,900 cost), but the entry was not recorded until 2022. There were no other errors during 2020 or 2021, and no corrections have been made for any of the errors. (Ignore income tax considerations.) (a) Compute the total effect of the errors on 2021 net income. Total effect of errors on net income $ (b) Compute the total effect of the errors on the amount of Bridgeport Company's working capital at December 31, 2021. Total effect on working capital $ (c) Compute the total effect of the errors on the balance of Bridgeport Company's retained earnings at December 31, 2021. Total effect on retained earnings $