Sheffield Corp. sells $ 6410 of goods on account in the current year and collects $ 3410 of this. It incurs $ 4200 in expenses on account during the current year and pays $ 2600 of them. Sheffield would report what amount of net income under the cash and accrual bases of accounting, respectively?

A) $3410 on the cash basis and $ 4200 on the accrual basis.

B) $810 on the cash basis and $ 2210 on the accrual basis.

C) $2210 on the cash basis and $ 3000 on the accrual basis.

D) $3000 on the cash basis and $ 2210 on the accrual basis.