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關於插大轉學考一些會計原文的問題

在試算表中借、貸方何者大?差額?1)the balance of $3200 in advertising expense was entered as $320 un the trial balance2)the balance of notes payable was overstated by $50003)an insurance policy acquired at a cost of $150 was posted as a credit to prepaid insurance 4)a debit of $800 to cash was posted to miscellaneous expense5)a debit if $1050 in accounts payable was overlooked when determining the balance of the account順便幫我解釋一下~謝謝
在試算表中借、貸方何者大?差額?(1)廣告費用原為3200

在試算表中誤記為320==

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