The adjusting entries for the following adjustments were omitted at year-end:
a. Prepaid rent expired, $2,500.
b. Depreciation, $1,000.
c. Employee salaries owed for Monday through Wednesday of a five-day work-week, $3,100.
d. Supplies used during the year, $800.
e. Unearned service revenue now earned $4,500.
Requirement
Compute the amount that net income for the year is overstated or understated for each omitted entry. Use the following format to help analyze the transactions.

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Transaction Sample a., b., etc. Overstated/Understated Amount Overstated $5,000