Hello, please show detailed workings for part a), b), and c). Thank you.

Nash Company's December 31 year-end financial statements contained the following errors: Rent of $149,200 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 $70,100 cash ( $5,100 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 Nash 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 Nash Company's retained earnings at December 31,2021. Total effect on retained earnings $