After the accountant of Sun Ltd had prepared the draft financial statements for the year ended 31 December 2019, the following errors came to light:

1. Interest income of 900 had been incorrectly recorded as interest expense 2. The energy expense had been adjusted for an accrual of 300 rather than a prepayment of 300 3. Depreciation charge of 3,000 should have been 5,000 4. A trade receivable of 2,800 was recorded as outstanding at the year-end but had been paid in full during the year

The profit for the year before these errors was discovered was 74,000. What was the profit for the year after adjusting for these errors?

A 76,400 B 74,400 C 71,600 D 68,500