A company becomes incorporated on January 1, 2018. At that time the two owners each invest $5,000 in exchange for common stock. For the first 2 years of business the following information at year end: 2018 2019 Assets $ 200,000 $250,000 Liabilities 150,000 160,000 Dividends for the year 1,000 2,000 Additionally, during 2019 the owners each invested $10,000 in exchange for common stock. Determine the company's net income for the year ending December 31, 2019: O A. $27,000 B. $22,000 C. $32,000 D. $24,000 O E. $23,000