Assume that a firm reports net income of $45,000 prior to making adjusting entries for the following

Question:

Assume that a firm reports net income of $45,000 prior to making adjusting entries for the following items: expired rent, $3,500; depreciation expense, $4,100; and supplies used, $1,800.
Assume that the required adjusting entries have not been made. What effect do these errors have on the reported net income?