=+EX 3-15 Effect of omitting adjusting entry objs. 2, 3 Assume that the error in Exercise 3-15 was not corrected and that the $4,950 of accrued salaries was included in the first salary payment in January. Indicate which items will be erroneously stated, because of failure to correct the initial error, on

(a) the income statement for the month of January and

(b) the balance sheet as of January 31.