When preparing the financial statements for the year ended December 31, 20Y5, accrued salaries owed to employees for December 30 and 31 were overlooked. The accrued salaries were included in the first salary payment on January 6, 20Y6. Indicate which items will be erroneously stated, because of failure to correct the initial error, on 

(a) The income statement for the year ended December 31, 20Y6, and 

(b) The balance sheet as of December 31, 20Y6.