Which is the most correct?

4 The auditors of Wasis Company have found the following errors in the company's accounting records Indicate how the error will affect the current year's financial statements by choosing an "o" in the column for overstate and "U" in the column for understate Liabilities (0) (0) ASSOL (0) (0) abilities Retained Earning (0) (0) Net Income (0) (0) OCI (0) (U) a Wasis fails to record a sale on account for $8,000 b. The inventory was miscounted at year-end and overstated by $5,000 c Wasis fails to record depreciation expense of $3,500 for the year DO DI I II ID MI I I I INI II I 1 0 1 1 d. The company receives a utility bill for $400 on December 29, but fails to record the bill e. Available-for-sale securities were not marked to market. Later analysis reveals that the securities in creased in value by year. Wasis does not elect the fair value option for any of its available for sale securities 1. Wasis fails to accrue wages of $17,000 at the end of the year. O O DO O DD 9. Trading securities were not marked to market. Later analysis reveals that the securities declined in value by $8,000 as of the end of the current year