一題錯誤更正 - 會計

F.Co.began operations on Jan.1 2007.Financial statements for 2007 and 2008 co-
ntained the following errors
Dec.31 2007 Dec.31 2008
ending inventory $132000 too high $156000 too low
depreciation expense 84000 too high -----
insurance expense 60000 too low 60000 too high
prepaid insurance 60000 too high -----

In addition.on Dec.31 2008 fully depreciated equipment was sold for $28800.but
the sale was not recorded until 2009.No corrections have been made for any of
the errors.Ignore income tax considerations.The total effect of the errors on
the amount of F's working capital at Dec.31 2008 is understated by
(A)$400800 (B)$316800 (C)$184800 (D)$124800

答案:(C) 我的答案是...
2007 2008
1. (132) 132 p.s以千為單位
156
2. 84 -
3. (60) 60
60
4. (60) 60
5. 28.8
因為是要算working capital..所以:132+156+28.8=316.8(千元)

不過以答案來看並沒有加到132.....所以我大概是哪裡搞錯了...
有請高手相助了~~~拜託了感恩!!!

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