On December 31, 2011, the Balance in the Retained Earnings

On December 31, 2011, the balance in the Retained Earnings account is $18,500. On December 31, 2012, the balance of Retained Earnings is $17,100. During 2012, dividends of $4,200 were declared and paid. Based on this information, net income for 2012 is

A) $2,800
B) $7,000
C) $2,100
D) $4,200