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 Debit and with the (3) Identify Account(s) Incorrectly Stated Credit Columns Larger Total a. $1,650 debit to Rent Expense is posted as a $1,560 debit. $ 90 Credit Rent Expense b. $3,300 credit to Cash is posted twice as two credits to Cash. c. $1,500 debit to Prepaid Insurance is posted as a debit to Insurance Expense. d. $28,875 debit to Machinery is posted as a debit to Accounts Payable. e. $4,200 credit to Services Revenue is posted as a $420 credit. f. $690 debit to Store Supplies is not posted. (4) Amount of account over- or understatement Rent Expense is understated by $90