38. Assume a company's net cash provided by operating activities is $86,000. It provided the fnllowino excerots from its balance sheet: Also assume the company incurred a loss on the sale of equipment of $4,000 and the credits to its accumulated depreciation account are $23,600. Based solely on the information provided, the company's net income would be: A. $53,400. B. $57,400. C. $55,400. D. $51,400