As of the end of its accounting period, December 31, Year 1, Great Plains Company has assets of $919,982 and liabilities of $270,809. During Year 2, stockholders invested an additional $28,678 and received $25,021 in dividends from the business. What is the amount of net income during Year 2, assuming that as of December 31, Year 2, assets were $980,944 and liabilities were $231,195? a. $39,614 b. $96,919 - $60,962 d. $25,021