The Balance Sheet Columns on the Worksheet Prepared for Cleveland

The balance sheet columns on the worksheet prepared for Cleveland Foods had subtotals as follows: debit column,$13,000,and credit column,$10,400.This information indicates that:

A) the company incurred a net income of $2,600.
B) the company incurred a net loss of $2,600.
C) an error was made when preparing the adjustments in the worksheet.
D) the unadjusted trial balance has an error.