In the Process of Completing a Work Sheet, You Determine

Multiple Choice

In the process of completing a work sheet, you determine 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) the Adjustments debit column and the Adjustments credit column.
B) the Unadjusted Trial Balance debit column and the Adjustments credit column.
C) it is not practical to enter Net Income (or Net Loss) on the work sheet.
D) the Balance Sheet & Statement of Changes in Equity debit column and the Income Statement credit column.
E) the Income Statement debit column and the Balance Sheet & Statement of Changes in Equity credit column.