There is no payroll taxes expense optionand please help me answer the whole question

Designer Architects had the following additional information at its November 30, 2017 year-end: a. The Uneamed Revenue account showed a balance of $75,000, which represented four months of services paid in advance by a client for services beginning on October 15, 2017 b. The payroll register showed the following unpaid amounts as at November 30: Premium 210.41" Taxes" Taxes 1.420.00 CPP' Cpp 313.98 Der Total Net Deductions Payable .944 394,955 61 Office S alaries 3,800.00 Sales Salaries 3,100.00 1 *These values are based on assumed payroll deductions. **The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion respectively. c. The November utility bill in the amount of $3,460.00 was unpaid and unrecorded at November 30. Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) Regun eu. Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the employer's portion of El and CPP. Note: Enter debits before credits General Journal Credit Date Nov 30, 2017 Debit 748.00 Employees' income taxes payable CPP expense El payable 314.00 29457 Record entry Clear entry View general journal Analysis Component: If the above entries are not recorded on November 30, 2017, what is the effect on the income statement and the balance sheet? (Enter all value as positive values. Round the final answers to 2 decima Effect Amount Description The income statement would be On the balance sheet liabilities would be On the balance sheet, equity would be On the balance sheet, assets would be understated by overstated by no effect