5) ABC Company has the following liabilities at year-end: Notes Payable $50,000 Accounts Payable $25,000 Wages Payable $9,000 Interest Payable $1,000 Unearned Service Revenue $3,400 a. Which of these account(s) probably was/were created at the end of the fiscal year as a result of an accrual? Which account(s) probably was/were not adjusted at year-end? Explain your answer. (7.5 pts.) b. Which adjustments probably reduced net income, and which adjustments probably increased net income? Explain your answers. (7.5 pts.)