Answer the question based on the following adjusted trial balance Debit Credit Cash $9,372 12,588 Accounts receivable Inventory Prepaid rent Equipment Accumulated depreciation-equipment 18,744 516 1,800 312 Accounts payable 492 Unearned service revenue 732 Common stock 1,236 Retained earnings 39,660 Service revenue 1,608 336 Interest revenue Salaries and wages expense Travel expense 960 396 Total $44,376 $44,376 Net income for the year is: a. $2,976 b. $1,944 c. $1,620 d. $588 e. None of the above