For the year ending December 31, Beard Clinical Supplies Co. mistakenly omitted adjusting entries for (1) $8,620 of unearned revenue that was earned, (2) earned revenue that was not billed of $10,060, and (3) accrued wages of $7,590. Indicate the combined effect of the errors on (a) revenues, (b) expenses, and (c) net income. (a) Revenues were by $ (b) Expenses were by $ (C) Net Income was X by $