Robert Limited prepares financial statement monthly. The unadjusted trial balance at June 30, 2011 shows a credit balance of $36,000 in the unearned consulting revenue account. Analysis of the consulting contract reveals that $12,000 of the unearned consulting revenue is still unearned at June 30, 2011. What would be the impact on Robert 's liabilities and revenues if the appropriate adjusting entry to unearned consulting revenue is not made at June 30, 2011