anyone help? accounting, need solutions... ty...

On December 31, 2021, MA Hotel failed to make an adjustment of $6,500 of accrued light & water consumption for the month and also failed to recognize earned portion of concession revenue in the amount of $12,500 which was originally credited to Unearned Concession revenue.

What is the effect of these errors to the Total Assets (TA), Total Liabilities (TL), Net Income (NI)?

a. TA = US by P 6,000; TL = OS by P 6,500; NI = OS by P 6,000.

b. TA = US by P12,500; TL = US by P 6,500; NI = US by P 6,000.

c. TA = No effect; TL = OS by P 6,000; NI = US by P 6,000.

d. TA = No effect; TL = OS by P12,500; NI = US by P 6,000.

e. TA = OS by P12,500; TL = US by P 6,000; NI = OS by P 6,000.