Effect of omitting adjustments OBJ. 3 For the year ending April 30, 2016, Urology Medical Services Co. mistakenly omitted adjusting entries for (1) $1,400 of supplies that were used, (2) unearned revenue of

$6,600 that was earned, and (3) insurance of $9,000 that expired. Indicate the combined effect of the errors on

(a) revenues,

(b) expenses, and

(c) net income for the year ended April 30, 2016.