Required:- if the above entries are not recorded on November 30, 2020, what is the effect on the income statement and the balance sheet?

Designer Architects had the following additional information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $73,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020. b. The payroll register showed the following unpaid amounts as at November 30: EI Premium 190.41** Income Taxes* 1,400.00 CPP 293.98** Total Deductions 1,884.39 Net Payable 4,615.61 Office Salaries 3,600.00 Sales Salaries 2,900.00 *These values are based on assumed payroll deductions. **The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion, respectively. c. The November utility bill in the amount of $3,260 was unpaid and unrecorded at November 30