A company had the following partial list of account balances at year-end:

Sales Returns and Allowances	$	1,300
Accounts Receivable		39,500
Sales Discounts		2,400
Sales Revenue		96,500
Allowance for Doubtful Accounts		1,500

How much is net sales revenue?

Multiple Choice

• $92,800.

• $90,400.

• $91,300.

• $88,900.

A company reported the following asset and liability balances at the end of 2018 and 2019:

	2018	2019
Assets	$152,100	$181,400
Liabilities	$71,750	$80,700

If the company paid dividends totaling $5,700, what is the amount of net income for 2019?

Multiple Choice

• $20,350.

• $80,350.

• $106,400.

• $26,050.