please only correct answers, just answer the question b (last photo- but added the previous answers for context for this question)

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Presented here are selected transactions for Cullumber Limited for 2024. Cullumber uses straight-line depreciation and records adjusting entries annually: Jan. 1 Sold a delivery truck for $19,190 cash. The truck cost $67,530 when it was purchased on January 1, 2021, and was depreciated based on a four-year useful life with a $6,290 residual value. Sept. 1 Sold computers that were purchased on January 1,2022. They cost $11,628 and had a useful life of three years with no residual value. The computers were sold for $540 cash. Dec 30 Retired equipment that was purchased on January 1, 2015. The equipment cost $146,400 and had a useful life of 10 years with no residual value. No ploceeds were received. \begin{tabular}{|c|c|c|c|} \hline Date & Account Titles and Explanation & Debit & Credit \\ \hline \multirow[t]{2}{*}{ Jan. 1} & Accumulated Depreciation - Vehicles & 45930 & \\ \hline & Cash & 19190 & \\ \hline & Loss on Disposal & 2410 & \\ \hline & Vehicles & 4 & 67530 \\ \hline \multirow[t]{3}{*}{ Sept. 1} & Depreciation Expense & 2584 & \\ \hline & Accumulated Depreciation-Equipment & & 2584 \\ \hline & (To record depreciation expense) & . & 8 \\ \hline \multirow[t]{7}{*}{ Sept. 1} & Accumulated Depreciation - Equipment: & 10336 & \\ \hline & & & \\ \hline & Cash & 540 & \\ \hline & + & & \\ \hline & Lost on Disposal & 752 & \\ \hline & & & - \\ \hline & Equipment & & 11628 \\ \hline \end{tabular} (To record the sale of equipment for cash) Dec. 30 Deprectationtimpank 14640 Sept. 1 Accumulated Depreciation - Equipment 10336 Cash 540 Loss on Disposal 752 Equipment 11628 (To record the sale of equipment for cash) Dec. 30 Deprecition Expense 14640 Accumulated Depreciation-Equipment 14640 (To record depreciation expense) Dec. 30 Accumulated Deprecistion - Equipment 146400 Equipment 146400 (To record the retirement of equipment) 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 2024. What accounts are now overstated or understated because of these errors