Designer Architects had the following additional information at its November 30, 2020, year-end 6 5 point a. The Unearned Revenue account showed a balance of $82,000, 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 These Total Net Olie ale Paren Saxen CRP Dedictions ayati Alaris BATA 20. 1.490.00 383.98 2.154.39 6.145.61 4,500.00 3,800.00 doo *These values are based on assumed payroll deductions **The employer's portions of El and CPP ore 14 times and 1 times the employees' portion, respectively c. The November utility bill in the amount of $4,160 was unpold 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 transactionist Journal entry worksheet Help Save & Exit Submit 6 Record entry Clear entry View general Journal 5 points SOR Print Analysis Component: If 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 labios would be On the balance sheet oquity would be On the balance sheet assets would be