I'm not sure what I am doing wrong, I just need to find Net Income before Adjustments and the Net Income after Adjustments.

Below is the picture of the 'Impact on Income' Tab and the text below is the 'Income Statement to where I found the "49,600"

Wells Technical Institute
Income Statement
For Year Ended December 31, 2015
Revenues
Training fees earned	$45,000
Tuition fees earned	131,400
0
Total revenues	$176,400
Expenses
Depreciation expense - Equipment	13,200
Salaries expense	50,400
Insurance expense	2,400
Rent expense	36,000
Teaching supplies expense	5,200
Utilities expense	6,400
Advertising expense	6,000
Depreciation expense - Professional library	7,200
0
0
Total expenses	126,800
Net income	$49,600