For a recent year, the balance sheet for The Campbell Soup Company includes accrued liabilities of $606,000,000. The income before taxes for The Campbell Soup Company for the year was $1,030,000,000. a. If the accruals had not been recorded at the end of the year, by how much would income before taxes have been misstated? b. What is the percentage of the misstatement in (a) to the reported income of $1,030,000,000? Round to one decimal place