Wang Company Had the Following Transactions During 2022 $\bullet$ Sales of $10800 on Account

Wang Company had the following transactions during 2022:
$\bullet$ Sales of $10800 on account
$\bullet$ Collected $4800 for services to be performed in 2023
$\bullet$ Paid $2600 cash in salaries for 2017
$\bullet$ Purchased airline tickets for $600 in December for a trip to take place in 2023
What is Wang's 2022 net income using accrual accounting?

A) $8800
B) $13600
C) $13000
D) $8200