Tessari, Ltd. is a calendar-year corporation. Its financial statements for the years 2011 and 2010 contained errors as follows:2011 2010 Ending inventory $4,000 overstated $7,000 overstated Amortization expense $2,000 understated $8,000 overstated Assume that no correcting entries were made at December31,2010,or December 31, 2011 andthat no additional errors occurred in 2011. Ignoring income taxes, by how much will working capital, at December 31, 2011 be overstated or understated?