Required Finch Corporation recognized accrued compensation cost. Use the following model to show how this event would affect the company's financial statements under the following two assumptions: (1) the compensation is for office personnel and (2) the compensation is for production workers. Select Increase or Decrease to show the effect on each element. If an element is not affected, leave the cell blank. Balance Sheet Income Statement Assets Liabilities Stockholders' + Equity Revenue Expenses Net Income 1. Increase = Increase + Increase Increase Increase = Increase 2. Increase Increase + Increase Increase Increase = Increase