Given the schedule below, indicate the impact of the following errors made during the adjusting entry process. Use a "+" followed by the amount for overstatements, a "-" followed by the amount for understatements, and a "0" for no effect. (1) Recorded accrued salaries expense of $1,200 with a debit to Prepaid Salaries. (2) The bookkeeper forgot to record $2,700 of depreciation on office equipment. (3) Failed to accrue $300 of interest on a note receivable. Ex. Failed to recognize that $600 of unearned revenues, previously recorded as liabilities, had been earned by year-end