Goodcare Hospital follows an accounting policy under which all income received in cash is credited to income, and all expense paid in cash is debited to expense. At the end of each month, adjusting entries are made for prepayments and accruals. The prepayments and accruals at the end of January 20X2 were as follows: Prepaid expenses $4,000 Prepaid income 3,000 Accrued expenses 6,000 Accrued income 5,000 Required: If the necessary adjusting entries are not made on January 31, 20X2, by what amount would the January excess of revenues over expenses be overstated (or understated) for (1) prepaid expenses, (2) prepaid income, (3) accrued expenses, and (4) accrued income?