Please help me with how to figure out the net income before and after adjustments.

This is the Income Statement:

The unadjusted trial balance of the FastForward Company as of December 31, 2019 is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the FastForward Company found in chapter 3. 1) The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2019. Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, if any. 2) Based on a physical count, supplies on hand total $8,670. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any. 3) The equipment is expected to have a 5-year useful life, and be worth about $8,000 at the end of five years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry to record the monthly depreciation, if any. 4) On December 26, the client paid a $3.000 60-day fee in advance, covering December 27 to February 24. Review the unadjusted balance in Unearned Consulting Revenue, and prepare the necessary adjusting entry, if any. 5) FastForward's employee earns $70 per day for a five-day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December 26. Review the unadjusted balance in Salaries expense, and prepare the necessary adjusting entry, if any. 6) In the second week of December, FastForward agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $2,700. The terms of the initial agreement call for FastForward to provide services from December 12, 2019, through January 10, 2020, or 30 days of service. The club agrees to pay FastForward $2,700 on January 10, 2020, when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any. Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income befo adjustments can be found on the income statement tab. (Hint: Select unadjusted on the dropdown.) Impact on net income (100) (1,050) (300) Adjusted Account affecting the: Adjusting entry related to: Income statement Balance Sheet Insurance Insurance expense Prepaid insurance Supplies Supplies expense Supplies Depreciation Depreciation expense - Accumulated depreciation - Equipment Equipment Fees collected in advance Consulting revenue Unearned consulting revenue Salaries Salaries expense Salaries payable Work performed in advance Consulting revenue Accounts receivable Total impact on income due to adjustments Net income before adjustments: Net income after adjustments: 250 (210) 1,800 $ 390 0 Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income For transactions 1-6, review the unadjusted balance from the Trial Balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the financial statements for accuracy: View transaction list View journal entry worksheet X No Date Account Title Debit Credit 1 Dec 31 Insurance expense 100 Prepaid insurance 100 2 Dec 31 1,050 ces Supplies expense Supplies 1,050 3 Dec 31 300 Depreciation expense - Equipment Accumulated depreciation - Equipment 300 4 Dec 31 Unearned consulting revenue 250 250 5 Dec 31 210 Salaries expense Salaries payable 210 6 Dec 31 Accounts receivable 1.800 Consulting revenue 1.800 Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Adjusted 3 General Ledger Account DOK Cash Accounts receivable No. ent Date Debit Credit Balance No. Date Debit Credit Balance Dec 31 4,275 Dec 31 Dec 31 0 1,800 6 1,800 ences Supplies Prepaid insurance No. Date Debit Credit No. Date Debit Credit Dec 31 Dec 31 Balance 9,720 8,670 Dec 31 Dec 31 Balance 2.400 2,300 2 1,050 1 100 Equipment Accumulated depreciation - Equipment Date Debit Credit No. Debit Credit No. Balance Date Dec 31 Balance 26,000 Dec 31 0 3 Dec 31 300 300 Salaries payable Accounts payable Debit Credit No. Date No. Date Debit Credit Balance Balance 6,200 Dec 31 0 Dec 31 Dec 31 5 210 210 Unearned consulting revenue C. Taylor, Capital Debit Credit No. Debit Credit No. Date Date Dec 31 Balance 3,000 2,750 Balance 30.000 Dec 31 4 Dec 31 250 Dec 31 210 210 Unearned consulting revenue C. Taylor, Capital No. Date Debit Credit Balance No. Date Debit Credit Balance 30,000 Dec 31 Dec 31 3,000 2,750 4 Dec 31 250 C. Taylor, Withdrawals Consulting revenue No. Date Debit Credit Balance No. Date Debit Credit Balance Dec 31 200 Dec 31 Dec 31 5,800 7,600 6 1,800 Rental revenue Depreciation expense - Equipment No. Date Debit Credit Balance No. Date Debit Credit Balance Dec 31 300 0 Dec 31 Dec 31 3 300 300 Salaries expense Insurance expense No. Date Debit Credit Balance No. Date Debit Credit Balance 0 Dec 31 Dec 31 1,400 1.610 Dec 31 Dec 31 5 210 1 100 100 Rent expense Supplies expense No. Debit Credit No. Date Debit Credit Balance Date Dec 31 Balance 1,000 Dec 31 0 2 Dec 31 1,050 1,050 Utilities expense Debit Credit No. Date Balance 305 Dec 31 Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income You may view either the unadjusted or adjusted trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Adjusted FastForward Trial Balance December 31, 2019 Account Title Debit Credit $ 4 275 1,800 8,670 2,300 26,000 300 6,200 210 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation - Equipment Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Total 2.750 30,000 200 7,600 300 300 1.610 100 1,000 1,050 305 $ 47,610 $ 47,360 Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income Use the drop-downs to select the accounts properly induded on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Adjusted Fast Forward Income Statement For Month Ended December 31, 2019 Revenues: Consulting revenue Rental revenue 7.600 300 Total revenues $ 7.900 300 1,610 Expenses: Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense 100 1.000 1,050 305 Total expenses 4,365 3.535 $ Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income The unadjusted or adjusted balances will appear for each account, based on your selection. Adjusted FastForward Statement of Owner's Equity For Month Ended December 31, 2019 C. Taylor, Capital, December 1, 2019 $ Add: Net income Less Withdrawals by owner C. Taylor, Capital, December 31, 2019 $ 30.000 3,535 (200) 33,335 Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based on your selection. Include all balance sheet accounts, even those with zero balances. Adjusted FastForward Balance Sheet December 31, 2019 Assets Cash $ Accounts receivable Supplies Prepaid insurance 4,275 1,800 8,670 2,300 0 0 0 Total assets $ 17,045 Liabilities $ Accounts payable Salaries payable Unearned consulting revenue 6.200 210 2,750 0 Total liabilities 9,160 Equity C. Taylor, Capital 33,335 Total equity 33,335 Total liabilities and equity $ 42,495 Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Adjusted FastForward Income Statement For Month Ended December 31, 2019 Revenues: Consulting revenue $ 7,600 Rental revenue 300 Total revenues $ 7,900 300 1 1,610 Expenses: Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense 100 1,000 1,050 305 Total expenses $ 4,365 3,535