Designer Architects had the following additional information at its November 30,2023 , year-end: a. The Unearned Revenue account showed a balance of $75,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2023. b. The payroll register showed the following unpaid amounts as at November 30 : *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 utility bill in the amount of $3,460 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.) Analysis Component: If the above entries are not recorded on November 30,2023 , what is the effect on the income statement and the balance sheet? (Enter all value as 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.)