The Pre-Adjustment Net Income for a Company Is $200,000

The pre-adjustment net income for a company is $200,000. However, adjusting entries have not been made at the end of the period for accrued revenues of $5,400 and accrued expenses of $2,600.
The correctly adjusted Net Income should be:

A) $188,000
B) $172,000
C) $177,200
D) $202,800