The accountant for Healthy Life Company, a medical services consulting firm, mistakenly omitted adjusting entries for (a) unearned revenue earned during the year ($19,830) and (b) accrued wages ($6,420). 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 3 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 ($19,830) was omitted. 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 ($19,830) was omitted. Error (b) The adjusting entry for accrued wages ($6,420) was omitted