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

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

	Office Equipment, understated $130; Fees Earned, overstated $130.
	Office Equipment, understated $260; Fees Earned, overstated $130.
→	Office Equipment, overstated $130; Fees Earned, overstated $130.
	Office Equipment, overstated $130; Fees Earned, understated $130.
	Office Equipment, overstated $260; Fees Earned, understated $130.