For the year ending August 31, 2016, Mammalia Medical Co. mistakenly omitted adjusting entries for
(1) Depreciation of $5,800,
(2) Fees earned that were not billed of $44,500,
(3) Accrued wages of $7,300. Indicate the combined effect of the errors on
(a) Revenues,
(b) Expenses,
(c) Net income for the year ended August 31, 2016.