A $130 Credit to Office Equipment Was Credited to Sales

Multiple Choice

A $130 credit to Office Equipment was credited to Sales by mistake. By what amounts are the accounts under- or overstated as a result of this error?

A) Office Equipment, overstated $260; Sales, understated $130.
B) Office Equipment, understated $130; Sales, overstated $130.
C) Office Equipment, overstated $130; Sales, understated $130.
D) Office Equipment, understated $260; Sales, overstated $130.
E) Office Equipment, overstated $130; Sales, overstated $130.