timing belt problems

helpin a friend w/ his geo, he took off the belt and thinks he may have turned the crank while the belt was off? In the chiltons manual it says before you take off the belt you're supposed to align upper and lower timing marks but gives no explaination.

To get it back together running right, should I turn the crank TDC and cam intake and exhaust side closed? Any help would be greatly appreciated, just tryin to get her back on the road
-Gipper

Here's what you are looking for....should be self-explanitory :)

http://files.automotiveforums.com/gallery/showphoto.php?photo=21796&password=&sort=1&cat=500&page=1

-James