Given the following Ending Inventory errors: Year Ending Inventory Error 2018 2019 Overstated $30 Understated $40 Indicate the error in the following items: Select one: Oa. 2019 Net Income No Error O b. 2019 Net Income No Error O c. 2019 Net Income Understated $40 Od 2019 Net Income Overstated $40 2019 Net Income Understated $70 12/31/20 Retained Earnings Understated $10 12/31/20 Retained Earnings Overstated $10 12/31/20 Retained Earnings No Error 12/31/20 Retained Earnings Understated $40 12/31/20 Retained Earnings No Error