Effect of Omitting Adjustments

For the year ending April 30, Beckinworth Medical Services Co. mistakenly omitted adjusting entries for (1) $7,300 of supplies that were used, (2) unearned revenue of $12,000 that was earned, and (3) insurance of $2,300 that expired. Indicate the combined effect of the errors on (a) revenues, (b) expenses, and (c) net income for the year ended April 30.

(a) Revenues		$
(b) Expenses		$
(c) Net income		$