The accountant for Hallmark Medical Co., a medical services consulting firm, mistakenly omitted adjusting entries for (a) unearned revenue earned during the year ($25,740) and (b) accrued wages ($4,780). Indicate the effect of each error, considered individually, on the income statement for the current year ended May 31. Also indicate the effect of each error on the May 31 balance sheet. Enter all amounts as positive numbers. Enter "0" in those spaces where there is no overstatement or no understatement. Error (a) The adjusting entry for unearned revenue earned during the year ($25,740) was omitted. Revenue for the year would be Expenses for the year would be Net income for the year would be Assets at May 31 would be Liabilities at May 31 would be Owner's equity at May 31 would be Error (b) The adjusting entry for accrued wages ($4,780) was omitted. Revenue for the year would be Expenses for the year would be Net income for the year would be Assets at May 31 would be Liabilities at May 31 would be Owner's equity at May 31 would be