Crane Co. began operations on January 1, 2020. Financial statements for 2020 and 2021 contained the following errors: Dec. 31, 2020 Dec. 31, 2021 Ending inventory $193000 overstated $214000 understated Depreciation expense 125000 overstated Insurance expense 89000 understated 89000 overstated Prepaid insurance 89000 overstated In addition, on December 31, 2021 fully depreciated equipment was sold for $42200, but the sale was not recorded until 2022. No corrections have been made for any of the errors. Ignore income tax considerations. The total effect of the errors on the amount of Crane's working capital at December 31, 2021 is understated by O $449200. O $167200. $574200. O $256200