Which of the Following Would Not Be Included in Net

Multiple Choice

Which of the following would not be included in net income?

A) sales from products and services that occurred during the accounting period
B) an unrealized gain on an available-for-sale debt investment as of the end of the accounting period
C) wages and salaries expense incurred during the accounting period
D) a gain from the disposal of equipment that occurred on the last day of the accounting period