please help me set this up. I am having a hard time visualizing this:

3. A bookkeeper prepared the year-end financial statements of Parties, Inc. The income statement showed net income of $3,900, and the balance sheet showed beginning retained earnings of $39,200. No dividends were declared or paid during the year. The firm's accountant reviewed the bookkeeper's work and determined that adjusting entries should be made which would increase revenues by $2,200 and decrease expenses by $900. a. What will be the amount of net income after the above adjustments are recorded? b. What was the ending retained earnings balance on the balance sheet prepared by the bookkeeper? c. What is the correct ending balance in retained earnings to be reported on the balance sheet