For the year ending January 31, 2012, Balboa Medical Co. mistakenly omitted adjusting entries for (1) depreciation of $7,200, (2) fees earned that were not billed of #33,300, and (3) accrued wages of $6,000. Indicate the combined effect of the errors on (a) revenues, (b) expenses, and (c) net income for the year ended January 31, 2012.