Hi JANELLE
Typically, 3-9000 is the Current Year Earnings account. This is the one account within AccountRight that you are not able to record a transaction to. The reason being its a theoretical account used to report the Net Profit/Loss for the current financial year (or Current Year Earnings) on your Balance Sheet.
Occasionally, you will get the odd accountant that would indicate that you need to transfer the balance of that account across to the Retained Earnings account or other owner-based equity accounts. This is done automatically by the software when you complete a financial year within the software.