From the trial balance provided below prepare CPST 310 Accounting Services LLC income statement. The CPST 310 Accounting Services LLC net income for the month ended January 31, 2014 is:

A. $3,447

B. $1,447

C. $46,267

D. Neither a, b, nor c

CPST 310 Accounting Services LLC Trial Balance January 31, 2014 Trial Balance Debit Credit $ 28,900 $4,000 3,000 5,000 5,000 450 Cash Accounts receivable Supplies Prepaid rent Equipment Accounting software Accumulated depreciation Accounts payable Wages payable Income tax payable Common stock Dividends Service revenue Salary expense Rent expense Supplies expense Utility expense Depreciation expense Income tax expense 83 $980 $2,500 $1,340 $ 40,000 $2,000 $9,500 $2,500 $ 1,000 $600 $530 83 $1,340 $ 54,403 54,403 Total