The following case has an error in the journal entry. On January 1, Barnes and Noble (B&N) paid $36,000 for their store's rent for the entire year. B&N debited Rent Expense and credited Cash $36,000 and made no further entries. Which of the following is true for B&N's accounting books at the end of January? Assets are overstated by $36,000 Liabilities are not affected Revenues are overstated by $36,000 Expenses are overstated by $33,000 Shareholders' Equity is understated by $33,000 There is no mistake