After all of the account balances have been extended to the Balance Sheet columns of the end-of-period spreadsheet, the Debit and Credit columns show totals of $30,054 and $38,513, respectively. This indicates that

a.the company has a net income of $8,459 for the period.

b.the company has a net loss of $8,459 for the period.

c.the company has revenue of $38,513 for the period.

d.the amounts are out of balance and need to be corrected.