Revenue on account amounted to 54,000. Cash collections of accounts receivable amounted to $2,300. Expenses for theperiod were 52,100. The company paid dividends of S450. Net income for the period wasA. 5200.B. $1,450.C. 51,850.D. 51.900.

Option (D) is correct.

Explanation:

Given that,

Revenue on account = $54,000

Cash collections of accounts receivable = $2,300

Expenses for the period = $52,100

company paid dividends = $450

Net income for the period:

= Revenue on account - Expenses for the period

= $54,000 -  $52,100

= $1,900

Therefore, the net income for the period is $1,900.

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