The following accounts were taken from the Adjusted Trial Balance columns of the work sheet:

Accumulated Depreciation	$ 3,200
Fees Earned	17,400
Depreciation Expense	1,300
Insurance Expense	400
Prepaid Insurance	4,800
Supplies	900
Supplies Expense	3,800

Net income for the period is

$8,700

$17,400

$11,900

$5,500