Presented here are selected transactions for Blossom Limited for 2018. Blossom uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sold a delivery truck for $18,360 cash. The truck cost $67,930 when it was purchased on January 1, 2015, and was depreciated based on a four-year useful life with a $6,490 residual value. Sept. 1 Sold computers that were purchased on January 1, 2016. They cost $10,161 and had a useful life of three years with no residual value. The computers were sold for $490 cash. Dec. 30 Retired equipment that was purchased on January 1, 2009. The equipment cost $135,100 and had a useful life of 10 years with no residual value. No proceeds were received. Record the above transactions. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Sept. 1 (To record depreciation expense) (To record depreciation expense) 1 (To record the sale of equipment for cash) Dec. 30 (To record depreciation expense) 30 (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 Miscellaneous Revenue. Because of this, also assume that the accountant recorded depreciation on this asset for 2018. What accounts are now overstated or understated as a result of these errors? Miscellaneous Revenue Accumulated Depreciation-Vehicles Vehicles Depreciation Expense Loss on Disposal