Centurion Company had the following accounts and balances at December $31$:

Account Debit Credit

Cash $ $12,400$

Accounts Receivable $2,480$

Prepaid Insurance $3,360$

Supplies $1,480$

Accounts Payable $ $6,200$

T$.$ Happy, Capital $6,340$

Service Revenue $9,400$

Salaries Expense $740$

Utilities Expense $1,480$

Totals $ $21,940$ $ $21,940$

Using the information in the table, calculate the company's reported net income for the period.

a

$$7,180.$

b

$$13,280.$

c

$$4,720.$

d

$$5,460.$

e

$$1,580.$