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? Cash Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Unearned fees Owner, Capital Owner, Withdrawals Fees earned Unadjusted Trial Balance Adjustmenta Debit Credit Debit Credit 975 300 3,600 150 180 70 10,320 190 1,140 315 375 4,500, 9,1801 Rent expense Salaries expense Utilities expense Insurance expense Supplies expense Depreciation expense-equipment Totals 1,650 5,850 375 300 1,500 2,100 315 345 150 70 190 20,670 20,670 1,400 1,400 Multiple Choice $1,400 $1,655 $1.905 $2.060 $4,670