Beginning and Ending Inventories Are $700 and $600,respectively

Beginning and ending inventories are $700 and $600,respectively.The income statement debit and credit columns of the worksheet total $2,500 and $2,500,respectively,not including the adjustment amounts for beginning and ending inventories.The net income or loss for the period is:

A) $150 net income.
B) $150 net loss.
C) $100 net income.
D) $100 net loss.