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 the 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 Credit Columns (1) (2) Column Difference between Debit and (3) with the Identify Account(s) Larger Incorrectly Stated Total (4) Amount That Account(s) Over- or Understated $1.980 debit to Rent Expense is posted as a a S 90 Credit Rent Expense Rent Expense is understated by $90 $1,890 debit $3,960 credit to Cash is posted twice as two b. credits to Cash. $7,920 debit to the Withdrawals account is C. debited to Owner's Capital $1,830 debit to Prepaid Insurance is posted as a