For the previous year, Sambino's Italian Restaurant had a total of $320,000 in expenses and $295,000 in revenues, Sambino's...

A. had a net income of $325,000 for the year.
B. had a net loss of $25,000 for the year.
C. lost $25,000 in revenues.
D. acquired an additional $295,000 in assets.
E. increased its stockholders' equity by $25,000.