For the year ending February 28, 2009, Samaritan Medical Co. mistakenly omitted adjusting entries for
(1) Depreciation of $4,100,
(2) Fees earned that were not billed of $15,300, and
(3) Accrued wages of $3,750. Indicate the combined effect of the errors on
(a) Revenues,
(b) Expenses, and
(c) Net income for the year ended February 28, 2009.