After preparing an unadjusted trial balance at year-end, the accountant for Chu Design Company discovered the following errors: 1) The payment of the $225 telephone bill for December was recorded twice 2) The payment of a $1,000 note payable was recorded as a debit to Cash and a debit to Notes Payable 3) A $900 withdrawal by the owner was recorded to the correct accounts as $90 4) An additional investment of $5,000 by the owner was recorded as a debit to G. Chu, Capital and a credit to Cash 5) A credit purchase of office equipment for $1,800 was recorded as a debit to the Office Equipment account with no offsetting credit entry Required Using the form below, indicate which error would cause the trial balance to be out of balance. If yes, state which account increases or decreases and by how much Error: Yos/No Account overstated, by how much Account understated, by how much 1)