Beginning and Ending Inventories for Jim's Books Are $12,800 and $8,400

Beginning and ending inventories for Jim's Books are $12,800 and $8,400, respectively. The debit amounts (not including Income Summary) in the income statement columns of the worksheet total $13,800, and the credit amounts (not including Income Summary) total $15,000. The firm has a:

A) net income of $3,200.
B) net loss of $3,200.
C) net loss of $4,400.
D) net income of $4,400.