The Income Statement Columns on a Worksheet Have Subtotals as Follows

The income statement columns on a worksheet have subtotals as follows: debit column, $12,000, and credit column, $9,300. This indicates that:

A) the company incurred a net loss of $2,700.
B) the company earned a net income of $2,700.
C) there was an error in the unadjusted trial balance columns.
D) there was an error in the income statement columns.