At the end of the accounting period, but before the closing entries have been recorded, Harry, the proprietor of Harry's Bar and Grill, has a debit of $31,850 in his drawing account and a credit of $164,300 in his capital account. If his capital account has a credit balance of $180,500 after the closing, what was his net income? O $148650 O $16,200 O $48,050 O $15,650