The following errors were made in journalizing transactions. In each case, calculate the amount of the error and indicate whether the debit or the credit column of the trial balance will be understated oroverstated.

Debit or Credit Column of Amount of Trial Balance Understated Difference or Overstated 0. Example: A $149 debit to Accounts Receivable was not recorded149 a. A $42 debit to Supplies was recorded as $420. b. A $155 debit to Accounts Receivable was recorded twice C. A $179 debit to Prepaid Insurance was not recorded. d. A $65 credit to Cash was not recorded. e. A $190 debit to Equipment was recorded twice f. A $57 debit to Utilities Expense was recorded as $75 Debit column understated