Effects of errors on financial statements

For a recent year, The Kroger Co. (KR) reported accrued salaries and wages of $1,413 million as a current liability on its balance sheet. On its income statement for the same year, Kroger reported operating income of $2,780 million.

a. Assume the adjusting entry for $1,413 million of accrued salaries and wages was not recorded at the end of the year. By how much would operating income have been misstated? fill in the blank 1 of 1$ million

b. What is the percentage of the misstatement in (a) to the reported operating income of $2,780 million? Round to one decimal place. fill in the blank 1 of 1 %