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 between Debit and Credit Columns	(2) Column with the Larger Total	(3) Identify Account(s) Incorrectly Stated	(4) Amount of account over- or understatement
a. $1,620 debit to Rent Expense is posted as a $1,260 debit.	$360	Credit	Rent Expense	Rent Expense is understated by $360
b. $3,240 credit to Cash is posted twice as two credits to Cash.
c. $1,470 debit to Prepaid Insurance is posted as a debit to Insurance Expense.
d. $28,350 debit to Machinery is posted as a debit to Accounts Payable.
e. $4,140 credit to Services Revenue is posted as a $414 credit.
f. $660 debit to Store Supplies is not posted.