For the year ending February 28, 2007, Miracle Medical Co. mistakenly omitted adjusting entries for (1) depreciation of \(\$ 2,276\), (2) fees earned that were not billed of \(\$ 9,638\), and (3) accrued wages of \(\$ 780\). Indicate the combined effect of the errors on

(a) revenues,

(b) expenses, and

(c) net income for the year ended February 28, 2007.

obj. 3