Help me solve the part that is showing incorrect.

Designer Architects had the following additional Information at its November 30, 2020, year-end: a. The Unearned Revenue account showed a balance of $82,000, which represented four months of services paid in advance by a cllent for services beginning on October 15, 2020. b. The payroll register showed the following unpaid amounts as at November 30: EI Premium 280.41** Income Taxes 1,490.00 CPP* 383.98** Total Deductions 2,154.39 Net Payable 6,145.61 Office Salaries 4,500.00 Sales Salaries 3,800.00 *These values are based on assumed payroll deductions. "The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion, respectively. C. The November utility bill in the amount of $4,160 was unpaid and unrecorded at November 30. Required: Prepare the appropriate entries at year-end based on the above information: (Round the final answers to 2 decimal places.) Answer is complete and correct. No Date General Journal Debit Credit 1 Nov 30, 2020 30,750.00 Unearned revenue Service revenue 30,750.00 2 Nov 30, 2020 4,500.00 3,800.00 Office salaries expense Sales salaries expense Employees' income taxes payable El payable CPP payable Salaries payable 1,490.00 280.41 383.98 6,145.61 3 Nov 30, 2020 383.98 392.57 CPP expense El expense CPP payable El payable OO 383.98 > 392.57 Sales salaries expense 3,800.00 1,490.00 280.41 Employees' income taxes payable El payable CPP payable Salaries payable 383.98 6,145.61 3 Nov 30, 2020 383.98 392.57 CPP expense El expense CPP payable El payable >> 383.98 392.57 4 Nov 30, 2020 4,160.00 Utilities expense Accounts payable 4,160.00 Analysis Component: If the above entries are not recorded on November 30, 2020, what is the effect on the income statement and the balance sheet? (Enter all value as positive values. Round Intermediate and the final answers to 2 decimal places. Select "No effect" In case of no effect on Income statement and Balance sheet.) Answer is complete but not entirely correct. Description Effect Amount The income statement would be understated by $ (22,450.00) On the balance sheet, liabilities would be overstated by $ 22,450.00 On the balance sheet, equity would be understated by S (22,450.00) On the balance sheet, assets would be no effect 0.00