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Assume Mercy Hospital overestimated the value of discounts and contractual allowances when preparing its 2012 financial statements. Relative to what would have been reported without the error in estimation, what are the most likely effects of the error on Mercy's 2012 financial statements? O A. Revenue overstated, expenses overstated, current assets overstated, equity not affected B. Revenue understated, expenses not affected, current assets understated, equity understated O C. Revenue not affected, expenses understated, current assets overstated, equity overstated 0 D. Revenue understated, expenses not affected, current assets overstated, equity overstated O E. Revenue understated, expenses understated, current assets not affected. equity not affected Reset Selection