As of the end of its accounting period, December 31, Year 1, Great Plains Company has assets of $927,022 and liabilities of $273,536. During Year 2, stockholders invested an additional $28,928 and received $25,783 in dividends from the business. What is the amount of net income during Year 2, assuming that as of December 31, Year 2, assets were $986,665 and liabilities were $234,126?

a. $59,300 

b. $47,672 

c. $103,688 

d. $25,676