Use the following to answer questions $13-14$

The company incurs employee salaries of $$33,000$ for the last

week of December which will be paid on January $5$ th$.$

Record the adjusting entry on December ${31}^{st}$ related to the

employee salaries

$

Indicate by how much net income in the income

statement is higher or lower if the adjustment in #$13$ is not

recorded $($if lower put $"-"$ in front of your answer$).$