For the year ending December 31, Beard Clinical Supplies Co. mistakenly omitted adjusting entries for (1) $7,340 of unearned revenue that was earned, (2) earned revenue that was not billed of $8,000, and (3) accrued wages of $5,610. Indicate the combined effect of the errors on (a) revenues, (b) expenses, and (c) net income.

a. Revenues were understated by $fill in the blank 2.

b. Expenses were understated by $fill in the blank 4.

c. Net income was overstated by $fill in the blank 6.