the error was not repeated in 2006 what was the effect of this error on 2005 ending 603368

At the end of 2005, Ritzcar Co. failed to accrue sales commissions earned during 2005 but paid in 2006. The error was not repeated in 2006. What was the effect of this error on 2005 ending working capital and on the 2006 ending retained earnings balance?

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