9] A company has net sales of $137,000, cost of goods sold of $82,000, operating expenses of $39,000, and other expenses of $3,000. The company's net income is: A] $13,000. B] $55,000. C $52,000. D] $16,000. Kramer and Associates has the order Accumulated Depreciation Accounts Payable Accounts Receivable Cash Equipment Land Mortgage Payable Prepaid Insurance Supplies Unearned Revenue Wages payable 110] following account balances listed in alphabetical $24,000 S9,500 $11,000 $4,000 $47,000 $23,000 $46,000 $7,500 $1,000 $5,000 $2,000 Kramer and Associates' current liabilities are: A S16,500. B) $57,500. [C] $11,500. D] $62,500