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 (debitor 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) 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 (debitor 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)