38. Gilbert, Inc. had the following account balances at September 30, 2010. What is Gilbert's net income for the month of September? Accounts Payable S 5,000 Capital Stock 10,000 Cash 14,300 Equipment 15,400 Fees Earned 54,400 Miscellaneous Expense 18,200 Rent Expense 4,150 Retained Earnings 6,550 Wages Expense 13,900 a. $32.450 b. $27,450 c. $6,550 d. $18.150