i need part (B)

Record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash 18360 Accumulated Depreciation - Vehicles 46080 Loss on Disposal 3490 Vehicles 67930 Sept. 1 Depreciation Expense 2258 Accumulated Depreciation - Equipment 2258 (To record depreciation expense) Cash 490 Accumulated Depreciation - Equipment 9032 Activate Windo Question 2014 TU (10 record depreciation expense) 1 Cash 490 Accumulated Depreciation - Equipment 9032 Loss on Disposal 639 Equipment 10161 (To record the sale of equipment for cash) Dec. 30 Depletion Expense 13510 Accumulated Depreciation - Equipment 13510 (To record depreciation expense) 30 Accumulated Depreciation - Equipment 135100 Equipment 135100 (To record the retirement of equipment) (b) Assume that, when the delivery truck was sold on January 1, the accountant only recorded a debit to Cash and a credit to Gain on Disposal. Because of this, also assume that the accountant recorded depreciation on this asset for 2021. What accounts are now overstated or understated as a result of these errors? Gain on Disposal