What is the net effect and net income?

Required information Exercise 7-9 (Algo) Other accrued liabilities-payroll taxes LO 7-4 [The following information applies to the questions displayed below.] At September 30, 2022, the end of the first year of operations at Lukancic Incorporated, the firm's accountant neglected to accrue payroll taxes of $2,929 that were applicable to payrolls for the year then ended. Exercise 7-9 (Algo) Part c Assume that when the payroll taxes were paid in October 2022, the payroll tax expense account was charged. Assume that at September 30,2023 , the accountant again neglected to accrue the payroll tax liability, which was $3,234 at that date. Determine the come statement and balance sheet effects of not accruing payroll taxes at September 30, 2023