Answer:
Explanation:
a. Dr Interest receivable 600
         Cr Interest revenue 600
[0.12*10,000/2]
b. Dr Depreciation expense 6,000
          Cr Accumulated depriciation 6,000
[30,000/5]
c. Dr Deferred rent revenue 2,100
           Cr Rent revenue 2,100
d. Dr Prepaid insurance 1,425
         Cr Insurance expense 1,425
[2,280*15/24 = 1,425]
e. Dr Interest expense 475
         Cr Interest payable 475
[19,000*0.1*3/12]
f. Dr Supplies expense 910
          Cr Supplies 910
[1,600-690]
2)
Understatement of interest revenue (600)
Understatement of rent revenue (2100)
Overstatement of insurance expense (1425)
Understatement of depreciation expense 6000
Understatement of interest expense 475
Understatement of Supplies expense 910 
Subtotal = 3260 of overstatement