Wright Architects incorporated as licensed architects on September 1, 2018. During the first month of the operation of the business, these events...

F. L. Wright Architects incorporated as licensed architects on September 1, 2018. During the first month of the operation of the business, these events and transactions occurred:

     Sept. 1     Stockholders invested $8,000 cash in exchange for common stock of the corporation.

               1    Paid office rent for the month of $900.

               2    Purchased architectural supplies on account from Spring Green Company, $1,000.

               6    Completed blueprints on an outdoor kitchen and billed client $1,300 for services.

             10    Received $1,500 cash advance from J. Madison to design a new home.

             14    Received $2,000 cash for services completed and delivered to M. Swanson.

             18    Paid employee wages of $800.

             25    Paid $200 to Spring Green Company for accounts payable due.

             30    Used $200 of supplies during the month.

        Determine Net Income for the month of September:

A.$1,200

B.$2,900

C.$1,800

D.$2,200

E.$1,400