Designer Architects had the following additional information at its November 30, 2020 year-end The Unearned Revenue account showed a balance of $78,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020, b. The payroll register showed the following unpaid amounts as at November 30 ET Inc het office Sale CP Deductions Payable Salaries Salaries 143.98 2,034) 5,465.61 4,100.00 3,400.00 These values are based on assumed payroll deductions **The employer's portions of Band CPP are t4 times and 1 times the employees' portion respectively, c. The November utility bill in the amount of $3.760 was unpaid and unrecorded at November 30, Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet 1 2 3 4 Record the earned portion of unearned revenue Note Enter debits before credits General Journal Debit Credit Date Nov 30, 2020 Record entry Clear entry View general journal Analysis Component: of the above entries are not recorded on November 30, 2020, what is the effect on the income statement and the balance sheet? (Enter all value os positive values. Round intermediate and the final answers to 2 decimal places. Select "No effect" in case of no effect on Income statement and Balance sheet.) Effect Amount Description The income statement would be On the balance sheet, labies would be On the balance sheet, equity would be On the balance sheet assets would be