Designer Architects had the following additional information at ss November 30, 2023,year-eed a. The Unearned Revenue account showed a balance of $62.000, which represented four mantiss of services paid kT atwance ty a client for services beginning on October 15,2023 . b. The payroll register showed the following unpaid amounts as at Nowember 30 : meaer visues are Dased on assumed poyroll deductions. "The employer's portions of El and CPP are 1.4 times and t times the empioyees portion, respectively. c. The November utility bili in the amount of $2,160 was unpaid and unrecorded at Nowenber 30 Required: Prepare the appropriate entries at yeat-end based on the above infoemecionc (Pound the final answern to 2 decimal placet) Analysis Component: If the above entries are not recorded on November 30, 2023, what is the etfect on the income statement and the balancel sheet? (Enter all value as positive values. Round intermediate and the final answers to 2 decimal places. Select "No offect in case of no effect on income statement and Balance sheet.)