3) A $6,440 debit to interest expense was incorrectly posted as a $644 debit. What is the effect of this error on the trial balance and the interest expense accounts? A) The debit column of the trial balance would be $5,796 overstated and interest expense would be understated by $5,796. B) The debit column of the trial balance would be $5,796 overstated and interest expense would be overstated by $5,796. C) The debit column of the trial balance would be $5,796 understated and interest expense would be overstated by $5,796. D) The debit column of the trial balance would be $6,440 understated and interest expense would be understated by $6,440. E) The debit column of the trial balance would be $5,796 understated and interest expense would be understated by $5.796