You need to take off the belt covers.
On a cold engine........
Set the engine to TDC
Usually the whine is the balance belt.
http://forums.pelicanparts.com/porsche-924-944-968-technical-forum/811244-balance-shaft-whine-noise.html
Check the tension on the cam belt by grabbing the water pump pulley.
On a cold engine.......if you can turn the WP pulley with one hand and it feels loose-----it is too loose.
If you can turn the pulley with one hand and it feels just snug----it should be OK
If you cannot turn the WP pulley with 1 strong hand or 2 weak hands it is too tight.---It will whine.
Retension both belts with the correct method or guage.
As the above thread states----the balance belt should feel sloppy.
Check the WP by grabbing the pully. Tug sideways----tug in and out---tug up and down. There should be NO play in the pully.
Spin the rollers. If they feel like roller skate wheels---replace.
J_AZ