Q3-59. Unadjusted net income equals $7,800. Calculate net income after the following adjustments:

Salaries payable to employees, $680; Interest due on note payable at the bank, $120;

Unearned revenue that has been earned, $940; Supplies used, $360

a. $8,020

b. $7,800

c. $7,580

d. $7,820