Before month-end adjustments are made, the January 31 trial balance of Rover Excursions contains revenue of \($27,900\) and expenses of \($17,340\). Adjustments are necessary for the following items: Portion of prepaid rent applicable to January, \($2,700\) Depreciation for January, \($1,440\) Portion of fees collected in advance earned in January, \($3,300\) Fees earned in January, not yet billed to customers, \($1,950\) Net income for January is:

a. \(\$ 10,560\)

c. \(\$ 7,770\)

b. \(\$ 17,070\)

d. Some other amount