Over$/$Under: Beta received $$10,000$ cash in advance for services rendered. Beta recorded the transaction as a debit to Cash for $$10,000$ and a credit to Service Revenue for $$10,000.$ Only $40\%$ of the rent had been earned during the year. Beta recorded the following "normal" AJE: Debit Unearned Service Revenue for $$4,000$ and credit Service Revenue for $$4,000.$ What is the effect on assets, liabilities, and net income?