Effects of errors on financial statements

The accountant for Healthy Life Consulting, a medical services consulting firm, mistakenly omitted adjusting entries for $($a$)$ unearned revenue earned during the year $($$$27,240)$ and $($b$)$ accrued wages $($$$6,940).$

Indicate the effect of each error, considered individually, on the income statement for the current year ended July $31.$ Also indicate the effect of each error on the July $31$ balance sheet.

Enter all amounts as positive numbers. Enter $"0"$ in those spaces where there is no overstatement or no understatement.

Error $($b$)$ The adjusting entry for accrued wages $($$$6,940)$ was omitted.