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.

Note: Select "None" if there is no effect.