For the year ending December 31 2010, Nathan Clinical supplies Co. mistakenly omitted adjusting entries for (1) 8,900 of unearned revenue that was earned, (2) earned revenue that was not billed 10,200 and (3) accured wages of 7,000. Indicate the combined effect of the errors on (a) revenue (b) expenses, and (c) net income for 2010.