21) The accounting records of Bam Company show the following assets and liabilities as of 12/31/2017 and 12/31/2018: Accounts payable Accounts Receivable Accumulated Depreciation Cash Equipment Land Note Payable Office Supplies Prepaid Insurance Expense Unearned Revenue Dec. 31 2017 $4,000 35,000 18,000 30,000 68,000 0 0 8.000 4,000 16,000 Dec. 31 2018 $12.000 25.000 40,000 5,000 120,000 280,000 250,000 7,000 3,000 11.000 Additionally, during 2018, Bam's owners contributed $5,000 in capital contributions and declared $10,000 in cash dividends. What amount did Bam report for 2018 Net Income (loss)? A) $25,000 B) $49,000 C) $5,000 D) $69,000 E) NOTA