Patrick is a part-time accounting student who does tennis coaching during the day. He receives revenue of $30 000 from clients for coaching and ball sales during the year. At year-end, Patrick coaches one client who owes him $200 for the lesson. He paid out $10 000 for court hire and purchase of tennis balls for resale. He owes $1000 to the court owner at year-end. Depreciation on his equipment amounts to $400. Accrual profit is:

a.$19,200

b.$19,000

c.$18,600

d.$18,800