Casillas, Inc. is a calendar-year corporation. Its financial statements for the years 2011 and 010 contained errors as follows: 2010 $3,000 overstated$8,000 overstated 2011 Ending Inventory Depreciation Expense $2,000 understated $6,000 overstated Assume that no correcting entries were made at December 31, 2010, or December 31, 2011 and that no additional errors occurred in 2012. Ignoring income taxes, by how much will working capital at December 31, 2012 be overstated or understated? a. $0 b. $2,000 overstated c. $2,000 understated d. $5,000 understated