Can someone helps with the second question?

Designer Architects had the following additional information at its November 30, 2017, year-end: a. The Unearned Revenue account showed a balance of $80,000, which represented four months of services paid in advance by a cient for services beginning on October 15,201 Income Taxes 1,470 00 363 98 2,094 39 5,805 61 4,30000 3,600.00 Net CPpDeductions Payable SalariesSalaries Total Office Sales 260.41 These values are based on assumed payroll deductions The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion respectively. c. The November utliy blin the amoun of 3,00 was ald and unvecorded at Novenber 30. Required: Prepare the appropriate entries al year-end based on the above information: (Round the final answers in 2 dterimt nfar Analysis Component f the above entries are not recorded on Novermber 30, 2017, what is the effect on the income stanement and t the balance sheet? (Enter all value as positive values. Round the tinal answers to 2 decimal places.) he income statement would be On the balance sheet, labilibes would be On the balance sheet, equity woukd be On the balance sheet, assets would be no offect understated by (overstated by understated by S 000 Designer Architects had the following additional information at its November 30, 2017, year-end: a. The Unearned Revenue account showed a balance of $80,000, which represented four months of services paid in advance by a cient for services beginning on October 15,201 Income Taxes 1,470 00 363 98 2,094 39 5,805 61 4,30000 3,600.00 Net CPpDeductions Payable SalariesSalaries Total Office Sales 260.41 These values are based on assumed payroll deductions The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion respectively. c. The November utliy blin the amoun of 3,00 was ald and unvecorded at Novenber 30. Required: Prepare the appropriate entries al year-end based on the above information: (Round the final answers in 2 dterimt nfar Analysis Component f the above entries are not recorded on Novermber 30, 2017, what is the effect on the income stanement and t the balance sheet? (Enter all value as positive values. Round the tinal answers to 2 decimal places.) he income statement would be On the balance sheet, labilibes would be On the balance sheet, equity woukd be On the balance sheet, assets would be no offect understated by (overstated by understated by S 000