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A purchase of office equipment for cash of $130 was recorded as aadditioto Offic equipment and aadditioto Liabilities. By what amounts are the accounts under- or overstated as a result of this error(“Understated” means too low, and “overstated” means too high.) ( )
· Assets , understated $130; Liabilities, overstated $130.
· Office equipment, understated $260; Liabilities, overstated $130.
· Office equipment , overstated $130; Liabilities, overstated $130.
· Assets, overstated $130; Liabilities, overstated $130.

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出自：佳木斯大学语言治疗学

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