Designer Architects had the following additional information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $79,000, 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* Premium 250.41** Income Taxes* 1,460.ee CPP* 353.98** Total Deductions 2,064.39 Net Payable ,635.61 Office Salaries 4,200.ee Sales Salaries 3,500.00 5 *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 $3,860 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 Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list 1 Record the earned portion of unearned revenue. 2 Record the accrued payroll amounts. 3 Record the employer's portion of El and CPP. 4 Record the accrued utilities for November. Credit 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 as positive values. Round intermediate and the final answers to 2 decimal places. Select "No effect" in case of na effect on Income statement and Balance sheet.) Effect Amount Description The income statement would be On the balance sheet, liabilities would be On the balance sheet, equity would be On the balance sheet, assets would be