The Sables Company understates depreciation by $400 and records the $300 purchase of office supplies on credit with this journal entry: Office Supplies $300 $300 Unearned Revenue Indicate the effect of the errors on Total Assets and Working Capital, respectively: Select one: O a. Overstated $400, No error b. Overstated $400, Understated $300 c. Understated $700, Understated $700 d. Understated $700, Understated $300 e. Understated $700, No error Clear my choice