For the year ending February 28, 2007, Miracle Medical Co. mistakenly omitted adjusting entries for
(1) Depreciation of $2,276,
(2) Fees earned that were not billed of $9,638,
(3) Accrued wages of $780. Indicate the combined effect of the errors on
(a) Revenues,
(b) Expenses,
(c) Net income for the year ended February 28, 2007.