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	1,045
Accounts receivable					370
Prepaid insurance	4,300						220
Supplies	250						140
Equipment	12,420
Accumulated depreciationequipment							260
Accounts payable			1,840
Salaries payable							385
Unearned fees			5,200		445
Retained earnings			10,580
Dividends	2,350
Fees earned			8,160				445
							370
Rent expense	2,200
Salaries expense	2,800				385
Utilities expense	415
Insurance expense					220
Supplies expense					140
Depreciation expenseequipment					260
Totals	25,780		25,780		1,820		1,820

• $2,745.
• $2,900.
• $1,820.
• $2,555.
• $6,700.