Additional information: A. The equipment was purchasod on Jaruary 1, 2021. The useful life is estimated to be 5 years, with no salvage value. B. A count of supples on December 31,2022 showed $600 of supplies still on hand. C. On December 31, 2022, wages that had been eamed by employees, but not yet paid amounted to $800. The next scheduled pay date is January 4 , 2023. D. During December, LMN performed $3,300 worth of services, for which it been paid in September. E. On November 1, 2022, LMN pald for 5 monthe of rent with cash. Determine Net lncome for the year ending December 31, 2022 . $5,200 54,600 59,100 55.800 56,700