If a Company Overstates Its Ending Inventory Balance for 2018 $\begin{array} { c c } \text { Effect on 2018 Net Income } & \text { Effect on 2017 Net Income } \\\end{array}$

If a company overstates its ending inventory balance for 2018 by $10,000 and overstates its ending inventory balance for 2017 by $5,000,what are the effects on its net income for 2018 and 2017 if neither error is corrected?
$\begin{array} { c c } \text { Effect on 2018 Net Income } & \text { Effect on 2017 Net Income } \\\end{array}$
a. $\begin{array} { c c } \text { Overstated by } \$ 15,000 & \text { Overstated by } \$ 10,000 \\\end{array}$
b. $\begin{array} { c c } \text { Understated by } \$ 5,000 & \text { Overstated by } \$ 10,000 \\\end{array}$
c. $\begin{array} { c c } \text {Overstated by } \$ 5,000 & \text { Overstated by } \$ 5,000 \\\end{array}$
d. $\begin{array} { c c } \text { Overstated by } \$ 10,000 & \text { Overstated by } \$ 5,000\end{array}$