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) Difference (2) Column between with the Debit and Larger Total (3) Identify Account(s) Incorrectly Stated (4) Amount of account over- or understatement Credit Columns a. $1,510 debit to Rent Expense is posted as a $1,150 debit. $ 360 Credit Rent Expense Rent Expense is understated by $360 b. $3,020 credit to Cash is posted twice as two credits to Cash. c. $1,360 debit to Prepaid Insurance is posted as a debit to Insurance Expense. d. $26,425 debit to Machinery is posted as a debit to Accounts Payable. e. $3,920 credit to Services Revenue is posted as a $392 credit. f. $550 debit to Store Supplies is not posted