Acompany'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 prepaid insurance 3,600 150 supplies 180 70 equipment 10,320 accounts payable 1,140 unearned fees 4,500 375 common stock 9,180 dividends 1,650 fees earned 5,850 375 rent expense 1,500 300 salaries expense 2,100 315 utilities expense 345 insurance expense 150 supplies expense 70 depreciation expense—equipment 190 accumulated depreciation—equipment 190 salaries payable 315 accounts receivable 300 totals 20,670 20,670 1,400 1,400 a. $1,400. b. $1,855. c. $1,905. d. $2,060. e. $4,670.