Jack's Online Service on April 30 Has the Following Account

Jack's Online Service on April 30 has the following account balances:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 25,000 \\\hline \text { Sales Returns and Allowances } & 5,000 \\\hline \text { Purchases } & 14,000 \\\hline \text { Freight-In } & 1,000 \\\hline \text { Purchases Returns and Allow. } & 2,000 \\\hline \text { Purchases Discounts } & 1,400 \\\hline\end{array}$$
Net purchases for the period are:

A) $10,600.
B) $9,600.
C) $12,600.
D) $14,000.