ABC Company has the following accounts and balances at December 31. Cash $25,000 Accounts Payable $13,000 Prepaid Rent $2,400 Accounts Receivable $13,000 What is the amount of net income? OA) $200,000 Service Revenue $200,000 Salary Expense $30,000 Unearned Revenue $2,500 Utilities Expense $5,000 B) $165,000 C) $152,000 D) $154,500