The following transactions for the month of March have been journalized and posted to the proper accounts.

Mar. 1 The business received a $9,000 cash contribution from the owner.

Mar. 2 Paid the first month's rent of $900.

Mar. 3 Purchased equipment by paying $4,000 cash and executing a note payable for $5,000.

Mar. 4 Purchased office supplies for $710 cash.

Mar. 5 Billed a client for $9,000 of design services completed.

Mar. 6 Received $7,600 on account for the services previously recorded.

What is the balance in Cash?

ABC Services reported the following transactions for September, 2013.

A) The owner opened the business with a capital contribution of $23,500 cash. It was credited to Capital.

B) The business purchased office equipment for $11,500. The business paid $2,500 down and put the balance on a note payable.

C) The business paid a utility bill for $980 cash.

D) The business paid $2,000 cash for September rent.

E) The business had sales of $15,000 in September. Of these sales, 60% were cash sales, and the balance was credit sales.

F) The business paid $9,700 cash for office furniture.

What is the net income for September, 2013?