please solve the b part i.e Analysis component

Exercise 10-6 Various liabilities LO2 Designer Architects had the following additional Information at its November 30, 2020, year-end: o. The Uneamed Revenue account showed a balance of $69.000, which represented four months of services paid in advance by a client for services beginning on October 15, 2020. b. The payroll register showed the following unpaid amounts as at November 30 Premium 150.41 Income Taxes 1,360.00 CPP: 253.98 Total Deductions 1,764.39 Net Payable 3,935.61 Office Salaries 3,200.00 Sales Salaries 2,500.00 These values are based on assumed payroll deductions, "The employer's portions of El and CPP are 14 times and 1 times the employees' portion, respectively. c. The November utility bill in the amount of $2.860 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.) View transaction list View Journal entry worksheet No General Journal Credit Data Nov 30, 2020 1 Unearned revenue Service revenue Debit 25,875 00 25,875 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 os 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.) Effect Amount Description The income statement would be on the balance sheet liabilities would be On the balance sheet equity would be On the balance sheet assets would be understated by overstated by no effect