Beginning and Ending Inventories for John's Books Are $12,000 and $9,000,respectively.The

Beginning and ending inventories for John's Books are $12,000 and $9,000,respectively.The debit amounts (not including Income Summary) in the income statement columns of the worksheet total $13,000,and the credit amounts (not including Income Summary) total $14,500.The firm has a:

A) net income of $1,500.
B) net loss of $1,500.
C) net loss of $3,000.
D) net income of $3,000.