For the year ended December 31, 2015, Balboa Services Co. mistakenly omitted adjusting entries for (1) $1,520

Question:

For the year ended December 31, 2015, Balboa Services Co. mistakenly omitted adjusting entries for (1) $1,520 of supplies that were used, (2) unearned revenue of $12,200 that was earned, and (3) insurance of $6,000 that expired. Indicate the combined effect of the errors on
(a) Revenues,
(b) Expenses,
(c) Net income for the year ended December 31, 2015.