In 2022, Draper Company discovered errors made in 2019-2021, its first three years of operation. 2021 2020 2019 Items not recognized: Prepaid expenses $1,300 $900 $550 Accrued expenses 950 700 800 Other information: Reported net income $23,000 $25,000 $20,000 Dividends declared and paid 4,100 2,600 5,000 Common stock and additional paid in capital at 12/31 22,000 17,000 15,000 Indicate the error in 12/31/21 Working Capital: