I've tried solving part c and d but keep getting it wrong. I need help please. I thought part c was net income+(revenue-expense)-dividends?

Exercise 2-20 Closing entries LO 2-6 Rollins Company's accounting records show an after-closing balanoe of S20,000 in as Retained Earnings 2014. During 2014 incurred S10,400 of expense, and paid s2,700 of dividends Revenues and expenses were recognized evenly throughout the accounting period. a. Determine the balance in the Retained Earnings account as of January 1. 2015. Balance in the retained earnings. January 1, 2015 lza60 b. Determine the balance in the temporary aooounts as of January 1, 2014. Balance in the temporary accounts, January 1. Determine the after-closing balance in the Retained Earnings account as of December 31, 2013. c. Closing retained earnings, December 31, 2013 d. Determine the balance in the Retained Eamings account as of June 30, 2014. Balance in the retained earnings, June 30, 2014