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
Cash	975
Accounts receivable					300
Prepaid insurance	3,600						150
Supplies	180						70
Equipment	10,320
Accumulated depreciationequipment							190
Accounts payable			1,140
Salaries payable							315
Unearned fees			4,500		375
Retained earnings			9,180
Dividends	1,650
Fees earned			5,850				375
							300
Rent expense	1,500
Salaries expense	2,100				315
Utilities expense	345
Insurance expense					150
Supplies expense					70
Depreciation expenseequipment					190
Totals	20,670		20,670		1,400		1,400