Sanders Company Had the Following Data for the Year Ending

Multiple Choice

Sanders Company had the following data for the year ending December 31,2014:
$$\begin{array} { l l } \text { Cash } & \$ 6,000 \\\text { Depreciation expense } & 40,000 \\\text { Prepaid rent } & 1,400 \\\text { Cost of goods sold } & 69,000 \\\text { Sales } & 200,000 \\\text { Dividends paid } & 3,000 \\\text { Rent expense } & 3,600 \\\text { Wage expense } & 81,000\end{array}$$
What is the net income for the year ending December 31,2014?

A) $400
B) $3,400
C) $6,000
D) $6,400