Straightarm Inc. is a calendar year corporation. Its financial statements for the years ended 12/31/24 and 12/31/25 contained the following errors 2024 2025 Ending inventory $15.000 understatement 524.000 overstatement Depreciation expense $6,000 understatement $12.000 understatement Foiled to record Uneamed Revenue at 12/31/25:57.000 Straightorm declared a cash dividend of 511,000 on 12/31/25 No Journal entry was made in 2025. The dividend was paid on 1/3/26 Straightorm debited Retained Earnings and credited Cash 12/31/26 Working Capital is in error by Select one No Error b 518 000 O $29.000 d. 57.000 $31.000