Assume that Cater Company's accountant neglected to record the payroll expense accrual adjustment at the end of October. Required: a. Identify the effect of this omission on net income reported for October. b. Identify the effect of this omission on net income reported for November. c. Identify the effect of this omission on total net income for the two months of October and November taken together. d. The accrual adjustment should have been recorded as of October 31