How do I do this and post is on an excell spread sheet

EX 3-15 Effect of omitting adjusting entry Accrued salaries owed to employees for October 30 and 31 are not considered in prepar- ing the financial statements for the year ended October 31. Indicate which items will be erroneously stated, because of the error, on (a) the income statement for the year andd (b) the balance sheet as of October 31Also indicate whether the items in error will be overstated or understated. OBJ. 2, 3