Burgess Company makes the following errors during 2025. 1. Ending inventory is understated, but purchases are recorded correctly. 2. Ending inventory is correct, but a purchase on account for 2025 was recorded in 2026. 3. Both ending inventory and purchases on account are understated for 2025. (Assume the purchase was recorded in 2023.) Indicate the effect of each of these errors on working capital, current ratio (assume that the current ratio is greater than 1), retained earnings, and net income for 2025 and 2026