A bookkeeper prepared the year-end financial statements of Giftwrap, Inc. The income statement showed net income of $22,400, and the balance sheet showed ending retained earnings of $91,500. The firm's accountant reviewed the bookkeeper's work and determined that adjustments should be made that would increase revenues by $4,100 and increase expenses by $8,900. Required: Calculate the amounts of net income and retained earnings after the preceding adjustments are recorded. (Enter any decreases as negatives.) Amounts before adjustment Revenue increase adjustment Expense increase adjustment Amounts after adjustment Net Income Retained Earnings $