The balance sheet columns on the worksheet prepared for Cleveland Foods had subtotals as follows: debit column, $13,000, and credit column, $10,400. This information indicates that (PLEASE PROVIDE DETAILS WITH YOUR RESPONSE):

A.

the unadjusted trial balance has an error.

B.

an error was made when preparing the adjustments in the worksheet.

C.

the company incurred a net income of $2,600.

D.

the company incurred a net loss of $2,600.