Skipper Company owns all the outstanding common stock of Anchorage Inc. During 2010, Skipper sells merchandise to Anchorage that is in turn sold to outsiders. None of the intercompany merchandise remains in Anchorage's year-end inventory, but some of the intercompany purchases from Skipper have not yet been paid. Identify the accounts that will reflect incorrect balances in the consolidated financial statements if no adjustments are made.