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Check my work Exercise 2-20 Identifying effects of posting errors on the trial balance LO A1, P2 Posting errors are identified in the following table. In column (1) enter the amount of the difference between the two trial balance columns (debit and credit) due to the error. In column (2), identify the trial balance column (debit or credit) with the larger amount if they are not equal. In column (3). Identify the account(s) affected by the error. In column (4), indicate the amount by which the account(s) in column (3) is under-or overstated. Item (a) is completed as an example. (Select "None" if there is no effect.) Description of Posting Error (1) (2) Difference Column between with the Debit and Larger Credit Total Columns $ 540 Credit (3) identify Account(s) Incorrectly stated Amount That Account(s) Over-or Understated $2.710 debit to Rent Expense is posted as a $2,170 debit. $5,420 credit to Cash is posted twice as two credits to Cash Rent Expense Cash Rent Expense is understated by $540 Cash is understated by $5,420 $ 5,420 Credit Insurance expense $ $10,840 debit to the Dividends account is debited to Common Stock 0 None Common stock Common stock is understated by $10,840 $2,560 debit to Prepaid Insurance is posted as a debit to Insurance Expense. $ 0 None Prepaid insurance Prepaid insurance is understated by $2,560 $47.425 debit to Machinery is posted as a debit to s Accounts Payable o l None Accounts payable Accounts payable is understated by $47.425 $6,320 credit to Services Revenue is posted as a $632 credit. s 5.688 Debit Services revenue Services revenue is understated by $5.688 g. $1,750 debit to Store Supplies is not posted. $ 1,750 Credit Store supplies Store supplies is understated by $1,750