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If a company fails to record wages of $3000 at the end of the year (December 31st 2020) and records them on January 31st, 2021

If a company fails to record wages of $3000 at the end of the year (December 31st 2020) and records them on January 31st, 2021 of the following year. How would this effect the balance & income sheet at the end of the year in December 2021 and by how much would it be effected? Ex: Assets, Net Income, Liabilities, Equity ect

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