The Lewiston Company fails to accrue $100 for one day's wage expense at 12/31/22. The 1/1/23 reversing entry is not made. These wages plus wages of two days in the new year are paid on 1/2/23. Total cash paid is $300. The following journal entry is made on 1/2/23 $100 Wage Expense Wage Payable Cash $200 $300 Indicate the errors for 12/31/22 Retained Earnings and 2023 Wage Expense, respectively: Select one: O a. No Error and Overstated Ob. Overstated and No Error Oc. Understated and No Error Od. Overstated and understated Oe. Understated and Understated