For the year ending April 30, Safeguard Medical Services Co. mistakenly omitted adjusting entries for (1) $1,700

Question:

For the year ending April 30, Safeguard Medical Services Co. mistakenly omitted adjusting entries for (1) $1,700 of supplies that were used, (2) unearned revenue of $8,000 that was earned, and (3) insurance of $10,900 that expired. Indicate the effect of the errors on

(a) Revenues,

(b) Expenses,