The Balance Sheet Columns on the Worksheet Prepared for Cleveland

The balance sheet columns on the worksheet prepared for Cleveland Goods had subtotals as follows: debit column, $13,000, and credit column, $10,600. This information indicates that:

A) the company incurred a net income of $2,400.
B) the company incurred a net loss of $2,400.
C) an error was made when preparing the adjustments in the worksheet.
D) the unadjusted trial balance has an error.