At the beginning of January, the first month of the accounting year. the supplies account had a debit balance of $825. During January, purchases of $260 worth of supplies were debited to the account. Although only $630 of supplies were still available at the end of January, the necessary adjusting entry was omitted. How will the omission affect 

(a) The income statement for January. 

(b) The balance sheet prepared at January 31?