Question - 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.

Sept. 1 Paid office rent for the month of $900.

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

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

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

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

Sept. 18 Paid employee wages of $800.

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

Sept. 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