Considering only the information presented and in accordance with NBC TG 26 (R5) - Presentation of Financial Statements, when closing the month of ...

Considering only the information presented and in accordance with NBC TG 26 (R5) - Presentation of Financial Statements, when closing the month of January on 01/31/2022, the Profit Before Income Taxes was:

In January 2022, General and Administrative Expenses recognized were R$ 9,000.00. Of this amount, R$ 8,000.00 should be paid in February 2022 and the remainder, R$ 1,000.00, was depreciation expenses.
The initial inventory of merchandise for sale in January 2022 was R$ 27,000.00. The company ended January 2022 with R$ 23,000.00 in inventory of merchandise for sale.
The initial balance in Cash and Cash Equivalents in January 2022 was R$ 53,000.00.
On January 4, the company received R$ 25,000.00 in cash, referring to the revenue from sales of merchandise made in the previous month.
On January 5, the company paid R$ 15,000.00 to settle obligations recorded in Accounts Payable in Current Liabilities. Cash and Cash Equivalents were used.
On January 5, the company purchased merchandise for sale for R$ 30,000.00 in cash.
On January 7, the company paid R$ 23,000.00 in cash to suppliers for purchases of merchandise for sale made in November 2021.
On January 12, merchandise was sold for a net value of R$ 40,000.00. Of this amount, customers paid 70% in cash and the remainder (30%) was to be paid in February 2022.
On January 18, merchandise was sold for a net value of R$ 25,000.00, on credit. The agreement established that the receipt of the value of this sale would occur in March 2022.
A) − R$ 1,000.00
B) R$ 7,000.00
C) R$ 22,000.00
D) R$ 26,000.00