Spilker Aviation, Inc., failed to make year-end adjustments to record accrued salaries and recognize interest receivable on investments over the last three years as follows:

    ________________________2011________2012_________2013

Accrued salaries ............. $21,000 ....... $17,500 ......... $26,000

Interest receivable .............. 8,500 ........ 11,400 ............ 12,100

What impact would the correction of these errors have on the net income for these three years? Ignore income taxes.