For the year ending June 30, 2012, Aspen Medical Services Co. mistakenly omitted adjusting entries for (1) $2,100 of supplies that were used, (2) unearned revenue of $13,900 that was earned, and (3) insurance of $12,000 that expired. Indicate that combined effect of the errors on
(a) Revenues,
(b) Expenses, and
(c) Net income for the year ended June 30, 2012.