As of the end of its accounting period, December 31, Year 1, Great Plains Company has assets of $918,936 and liabilities of $275,632. During Year 2, stockholders invested an additional $28,692 and received $25,774 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 $985,989 and liabilities were $239,202? a. $36,430 b. $100,565 c. $25,774 d. $67,053