After all of the account balances have been extended to the Balance Sheet columns of the end-of-period spreadsheet, the totals of the Debit and Credit columns are $32,697 and $23,437, respectively. What is the amount of net income or net loss for the period? a. $9,260 net income b. $23,437 net income c. $32,697 net loss d. $9,260 net loss