9. A companys December 31 work sheet for the current period appears below. Based on the information provided, what is the net income for the current period?

Unadjusted Trial Balance Adjustments Debit Credit Debit Credit Cash $985

Prepaid Insurance $3,610 $160

Supplies $190 $80

Equipment $10,330

Accounts Payable $1,150

Unearned fees $4,510 $385

Common Stock $9,230

Dividends $1,660

Fees earned $5,860 $385 $310

Rent expense $1,510

Salaries expense $2,110 $325

Utilities expense $355

Insurance expense $160

Supplies expense $80

Depreciation expense - equipment $200

Accumulated depreciation - equipment $200

Salaries payable $325

Accounts receivable $310

Totals $20,750 $20,750 $1,460 $1,460

a. $1,460

b. $1,815

c. $1,885

d. $1,590

e. $1,406