Following is a list of errors made during the posting process. Indicate the exact dollar imp each error would have on (1) total revenue, (2) total expenses, and (3) net income.

a) A $600 debit to salary expense was posted as a $600 credit to salary expense.
b) A $700 credit to service revenue was never posted.
c) A $2,000 debit to the withdrawals account was posted as a $2,000 debit to utilities expen
d) A $1,500 credit to the revenue account was debited to the revenue account.
e) A $30,000 debit to the land account was debited to an expense account instead.