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.) Identify Accountis) Debit and Credit the Larger Incorrectly Stated Description of Posting Error Amount That Account(s) Over- or Understated $1,960 debit to Rent Expense is postedS as a $1,690 debit. 270 Cdi Rent Expense Rent Expense is understated by $270 $3.920 credit to Cash is posted twice as two credits to Cash. b. $7,840 debit to the Dividends account is debited to Common Stock $1,810 debit to Prepaid Insurance is d. posted as a debit to Insurance as a debit to Accounts Payable $4,820 credt to Services Revenue is posted as a $482 credit $1,000 debit to Store Supplies is not posted.