On April 15, 2020 Apple began a multi-year project with SAM Electronics in which Apple would help SAM refit one of SAM's production facilities to produce an Apple phone. The contract calls for Apple to be paid $110, all upon completion of the project in 2021. Apple expects to spend a total of $75 refitting the production facility, and has spent $57 (cash) on it by December 31, 2020. Apple expects that 1% of amounts sold on credit will ultimately not be collected. Apple uses the percentage of completion method, based on cash outlays to record projects of this sort, but has made NO entry regarding this project during 2020.If needed adjustments were made to correct the error, what would be the reported amounts (not just the effect) for:

a)Total Assets as of December 31, 2020?

b)Net income attributable to Apple's common shareholders for the year ended December 31, 2020?

Current Total Assets 2020: $135,119

Current net income attributable: $8,917