Designer Architects had the following additional information at its Nowember 30, 2023, year-end: a. The Uneamed 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 payioll 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, respectlvely. 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 oll value as positive values. Round intermediate and the final answers to 2 docimal places. Select "No effect" in case of no effect on income statement and Bolance sheet)