The Lewiston Company fails to accrue $100 for one day's wage expense at 12/31/22. 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 Payable Wage Expense Cash $200 $300 Indicate the errors for 12/31/22 Retained Earnings and 2023 Wage Expense, respectively: Select one: a. Overstated and Overstated b. Understated and Understated c. Understated and Overstated d. Overstated and No Error