Kate worked out her provisional profit for the year as $28\,400$. She then found these mistakes: 1. The rent prepaid by Kate had been underrecorded by $1000$. 2. Closing inventory had been underrecorded by $1500$. What should the profit for the year actually have been?
- A$25\,900$
- B$27\,900$
- C$28\,900$
- D$30\,900$