designer architects had the following additional information at its novemeber 30,2020 year end

a) the unearned revenue account showed a balance of $76000 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 .

EI Premium	income taxes	total deductions	net payable	office salaries	sales salaries	CPP*
220.41	1430.00	1974.39	5125.61	3900.00	3200.00	323.98

these values are based on assumed payroll deductions.

the employers portions of EI and CPP are 1.4 and 1 times the employee's portion , respectively.

c) the november utility bill in the amount of $3560 was unpaid and unrecored at novmeber 30 .

required :

prepare the appropritate entries at year end based on the above information.

Analysis component:

if the entries are not recorded on november 30,2020. what is the effect on the income statement and the balance sheet ?