In the Process of Completing a Work Sheet, the Accountant

Multiple Choice

In the process of completing a work sheet, the accountant determines that the Income Statement debit column totals $83,000, while the Income Statement credit column totals $65,000. To enter net income (or net loss) for the period into the work sheet would require an entry to

A) it is not practical to enter Net Income (or Net Loss) on the work sheet.
B) the Balance Sheet & Statement of Owner's Equity debit column and the Income Statement credit column.
C) the Adjustments debit column and the Adjustments credit column.
D) the Unadjusted Trial Balance debit column and the Adjustments credit column.
E) the Income Statement debit column and the Balance Sheet & Statement of Owner's Equity credit column.