s The following items appeared on a company's December 31 work sheet for the current period. Based on the following information, what is the net income for the current period? juntod Trial Balan Data Credit DC Cash 975 Prepaid insurance 3.600 Supplies 180 Equipo Accounts payable L140 Uncamod fees 500 Camer, Capital Owner, Withdrawal Fees and 375 Rost expense Salarios expen 2.100 315 Chilities expose Inse Supplies in 70 Depreciation expense quipment Accumulated deviation equipment 190 Salaries payable 313 Accounts receivable Totals... A. S1,400. B. S1,855. C. S1.905 D. $2,060. E. $4,670 1.500 Which of the following errors would cause the Balance Sheet and Statement of Owner's Equity columns of a work sheet to be out of balance? A. Entering an asset amount in the Income Statement Debit column. B. Entering a liability amount in the Income Statement Credit column. C. Entering an expense amount in the Balance Sheet and Statement of Owner's Equity Debit column. D. Entering a revenue amount in the Balance Sheet and Statement of Owner's Equity Debit column. E. Entering a liability amount in the Balance Sheet and Statement of Owner's Equity Credit column. 7. The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following: 1. Office supplies used during the period, S1.200. 2. Expiration of prepaid rent, $700. 3. Accrued salaries expense, S500. 4. Depreciation expense, S800, 5. Accrued service fees receivable, $400. The Adjusted Trial Balance columns total is: A. $80,400 B. $84,000 C. 585,700, D. $85.900 E. $87.600