For the year ending December 31, Beard Clinical Supplies Co. mistakenly omitted adjusting entries for (1) $7,090 of unearned revenue that was earned, (2) earned revenue that was not billed of $8,970, and (3) accrued wages of $7,220. Indicate the combined effect of the errors on (a) revenues, (b) expenses, and (c) net income. Choose understated or overstated and fill in the blank.

a. Revenues were (understated/overstated) by $______

b. Expenses were (understated/overstated) by $______

c. Net income was (understated/overstated) by $______