Regent Plumbing Corporation provides plumbing services. Selected transactions of Regent Plumbing Corporation are described as follows: a) Received $6,000 cash and issued common stock to Sharon Regent. b) Paid $5,000 cash for equipment to be used for plumbing repairs. c) Borrowed $10,000 from a local bank and deposited the money in the checking account. d) Paid $900 rent for the year. e) Paid $100 cash for plumbing supplies to be used next year. f) Completed a plumbing repair project for a local lawyer and received $4,000 cash. Calculate the net income. Assume plumbing supplies of $100 are left at the end of the accounting period. A. $800 B. $3,100 C. $3,900 D. $4,000