Designer Architects had the following additional Information at its November 30, 2023, year-end: a. The Unearned Revenue account showed a balance of $73,000, which represented four months of services pald 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 EI and CPP are 1.4 times and 1 times the employees' portion, respectively. c. The November utility bill in the amount of $3,260 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 ploces.) 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 volues, Round intermediate and the final answers to 2 docimal ploces. Select "No effect" in case of no effect on Income statement and Bolance shoet.)