A company's December 31 work sheet for the current period appears below. Based on the information provided, what is net income for the current period? Unadjusted Trial Balance Adjustments Debit Credit Debit Credit 975 Cash Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Unearned fees Retained earnings Dividends Fees earned 300 3,600 180 10,320 150 70 190 1,140 315 4,500 375 9,180 1,650 375 300 5, 850 Rent expense Salaries expense Utilities expense Insurance expense Supplies expense Depreciation expense equipment Totals 1,500 2,100 345 315 150 70 190 20,670 20,670 1,400 1,400