When taking a physical inventory, the company inadvertently counted its inventory as $89,000 instead of the correct amount of $87,000. Indicate the effect of the misstatement on the balance sheet of the current year. a. Liabilities are overstated by $2,000. b. Stockholders equity is understated by $2,000. c. Assets are understated by $2,000. d. Stockholders equity is overstated by $2,000