Insufficient data for profit calculation Steps:

• Identify income: Subscriptions (26,000) + profit on refreshments (4,200) = 30,200.
• Identify expenses: Depreciation (1,500) + rent and insurance (12,600) + wages (3,200) = 17,300.
• Calculate profit: Total income - total expenses = 30,200 - 17,300 = 12,900.
• Note: Result (12,900) matches no options, indicating ambiguity in items or missing details like full income/expense breakdown.

Why D is correct:

• Not enough information; standard surplus formula (income - expenses) yields 12,900, not 31,000, suggesting possible error in problem data or unlisted items.

Why the others are wrong:

• A: Equals partial expenses (rent/insurance + wages = 15,800), ignoring depreciation and income.
• B: Approximates total expenses (17,300), not profit.
• C: No clear tie to given figures; possibly arbitrary subtraction.

Final answer: Not enough information.