Suppose that the beginning balance of cash account is 7.000 TL. During the period, the following transactions occurred: 

(a) A service fee of 500 TL was earned on account. 

(b) Depreciation expense of 200 TL was recorded. 

(c) 230 TL of interest expense was accrued on the bank loan. 

(d) 100 TL of an insurance fee for the current year was paid. 

(e) 2.000 TL of cash was contributed by a shareholder. 

(f) 1.500 TL of salaries were paid to employees. 

Assuming that these are the only information we have, which one of the following gives the correct figures for the ending cash balance and net profit/(loss), respectively?

a- 7.400 TL, (1.430 TL)

b- 7.170 TL, (1.530 TL)

c- 5.400 TL, 300 TL

d- 7.400 TL, (1.530 TL)

e- other