Posting errors are identified in the following table. In column $(1),$ enter the amount of the difference between the two trial balance columns $($debit and credit$)$ due to the error. In column $(2),$ identify the trial balance column $($debit or credit$)$ with the larger amount if they are not equal. In column $(3),$ identify the account$($s$)$ affected by the error. In column $(4),$ indicate the amount by which the account$($s$)$ in column $(3)$ is under$-$ or overstated. Item $($a$)$ is completed as an example.

Note: Select "None" if there is no effect.

$\backslash$table$[[$Description of Posting Error,$\backslash$table$[[(1)],[$Difference$],[$between$],[$Debit and$],[$Credit$],[$Columns$]],\backslash$table$[[(2)],[$Column$],[$with the$],[$Larger$],[$Total$]],\backslash$table$[[(3)],[$Identify Account$($s$)],[$Incorrectly Stated$]],$Amount of account over$-$or understatement$],[\backslash$table$[[$a$.$ $$1,940$ debit to Rent Expense is posted as a$],[$$$1,490$ debit.$]],450,$Credit,Rent Expense,Rent Expense is understated by $$450$