A bookkeeper prepared the year-end financial statements of Giftwrap, Inc. The income statement showed net income of $23,100, and the balance sheet showed ending retained earnings of $91,500. The firm's accountant reviewed he bookkeeper's work and determined that adjustments should be made that would increase revenues by 5, O and increase expenses r Required Calculate the amounts of net income and retained eanings after the preceding adjustments are recorded. (Enter any decreases as negatives.) 200. Net Income Retained Earnings Amounts before adjustment Revenue increase adjustment Expense increase adjustment Amounts afler adjustment