The accountant for Medical co a medical services consulting firm mistakenly omitted adjusting entries for (a) unearned revenue ($10,390) and (b) accured wages ($2,440). Indicate the effect of each error, considered individually on the income statement for the current year ended December 31. Also indicate the effect of each error on the December 31 balance sheet. Set up a table similar to the following and record your answers by inserting the dollar amount in the appropriate spaces. Insert a zero if the error does not effect the item.