For the current accounting year, beginning and ending total liabilities were S15,000 and $31,000, respectively. At year-end, owner's equity amounted to S29,000, and total assets were $21,000 larger than at the beginning of the year. If the common stock sold to owners during the year amounted to $5,000 and dividends paid to owners totaled $2,000, net income or net loss for the year was: A $10,000 net loss B. S5,000 net income C. $2,000 net income D. S10,000 net income E. one of the above are correct