Norfolk Company Has the Following Liabilities at Year End AWhich of These Accounts Probably Was Created at the End

Norfolk Company has the following liabilities at year end:
$\begin{array}{lr}\text { Notes Payable } & \$ 40,000 \\\text { Accounts Payable } & 30,000 \\\text { Unearned Contract Revenue } & 18,000 \\\text { Wages Payable } & 5,800 \\\text { Interest Payable } & 1,400 \\\text { Income Taxes Payable } & 3,000\end{array}$
a.Which of these accounts probably was created at the end of the fiscal year as a result of an accrual? Which probably was adjusted at year end? Explain your answer.
b.Which adjustments probably reduced net income? Which probably increased net income? Explain your answers.