can y'all explain the answer please?

I dont know about the understate and overstate

thankyou

00, Example 4 Error #1: balancounting On December 31, 2020, Dory Corporation failed to accrue office supplies expense of $1,800. In January 2021, when Dory received the bill from the supplier, it was recorded as supplies expense. Supplies exp 180 Error #2: Supplies On December 31, 2020, Marlin received a $90,000 prepayment from a tenant for 2021 rent. Marlin recorded the receipt as rent revenue. Po Cash Error #3: 90,00 Unrearned At December 31, 2020, Nemo failed to accrue interest of $8,000 on a note receivable. At the beginning of 2021, when the company received the cash, it was recorded as interest revenue. Int receivable Required: Inst revenue 8,00 For each of the above independent and unrelated errors, determine the effect on the 2020 accounts. Prepare the journal entries each company should record in 2021 to correct the errors. Assets Liabilities RIE Revenue Expense NI Error 1 NIA Under Over NIA Under over Error 2 NIA uncher Over Over NIA buer Error 3 under NA Under Under NIA Uncher 8,000