Wildhorse Co, began operations on January 1,2020. Financial statements for 2020 and 2021 contained the following errors: In addition, on December 31,2021 fully depreciated equipment was sold for $52200, but the sale was not recorded until 2022 . No corrections have been made for any of the errors. Ignore income tax considerations. The total effect of the errors on the amount of Wildhorse's working capital at December 31, 2021 is understated by $217200$316200$694200$559200