The accountant for Healthy Lfe Company, a medical services consulting firm, mistakenly omitted adjusting entries for (a) unearned revenue earned during the year ($34,900) and (b) occrued wages ($12,770). Indicate the effect of each error, considered individually, on the income statement for the current year ended July 31 . Also indicate the effect of each error on the July 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 ($34,900) was omitted. Error (b) The adjusting entry for accrued wages ($12,770) was omitted