State the effect that each of the following independent situations would have on the amount of annual net income reported for 2010 and 2011.
a, No adjustment was made for accrued salaries of USD 8,000 as of 2010 December 31.
b. The collection of USD 5,000 for services yet unperformed as of 2010 December 31, was credited to a revenue account and not adjusted. The services are performed in 2011.