Over/Under: Alpha made the following errors: (a) an AJE for accrued salaries was recorded for $2,100 instead of the correct amount of $1,200 and (b) failed to record $800 cash received in advance from a customer for services to be performed in the future. (Using UPPERCASE, enter an N, O, or U for assets, liabilities, and net income with no space in between letters (e.g., OUN).]