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 accounts receivable 300 prepaid insurance 3,600 150 supplies 180 70 equipment 10,320 accumulated depreciation—equipment 190 accounts payable 1,140 salaries payable 315 unearned fees 4,500 375 owner, capital 9,180 owner, withdrawals 1,650 fees earned 5,850 375 300 rent expense 1,500 salaries expense 2,100 315 utilities expense 345 insurance expense 150 supplies expense 70 depreciation expense—equipment 190 totals 20,670 20,670 1,400 1,400