State the effect that each of the following independent situations would have on the amount of annual net income reported for 1999 and 2000.

a. No adjustment was made for accrued salaries of \(\$ 8,000\) as of December 31, 1999 .

b. The collection of \(\$ 5,000\) for services yet unperformed as of December 31,1999 , was credited to a revenue account and not adjusted. The services are performed in 2000.