21. Use the information given below to answer the following 3 questions. LPR is a company that commenced business on 1 January 2012. Below are the balances in the 30 June 2012 financial statements. Share capital 2000 12 000 Accounts receivable Accounts payable Loan payable Inventory Cost of goods sold Wages expense Sales 4000 14 000 20 000 4000 3000 5000 10 000 23. What is the net profit for the period ending 30 June 2012? A. $7000 B. $2000 C. $4000 D. $2000