1.An expense was over accrued. If uncorrected, this error would result in the fund balance or retained earnings being: overstated understated not affected 2.A refund from a vendor was recorded by mistake as a revenue rather than an abatement of expenses. If uncorrected, this error would result in the fund balance or retained earnings being:overstated understated not affected 3.The petty cash account (revolving cash, imprest fund) was not reimbursed for all expenses at year end. If uncorrected, this error would result in the fund balance or retained earnings being:overstated understated not affected