The Balance Sheet Columns on the Worksheet Prepared for Boston

The balance sheet columns on the worksheet prepared for Boston Foods had subtotals as follows: debit column,$12,000,and credit column,$10,400.This information indicates that:

A) the company incurred a net income of $1,600.
B) the company incurred a net loss of $1,600.
C) an error was made when preparing the adjustments in the worksheet.
D) a mathematical error was made in the worksheet.