Sheridan, Inc. is a calendar-year corporation. Its financial statements for the years 2021 and 2020 contained errors as follows: 2021 2020 Ending inventory $9800 overstated $24500 overstated Depreciation expense $5550 understated $18500 overstated Assume that no correcting entries were made at December 31, 2020, or December 31, 2021 and that no additional errors occurred in 2022. Ignoring income taxes, by how much will working capital at December 31, 2022 be overstated or understated? $15350 understated $ 6000 overstated $ 6000 understated $ 0