At the end of the accounting period, but before the closing entries have been recorded, Doug, the proprietor of Pepper's Cafe, has a debit of $26,950 in his drawing account and a credit of $139,300 in his capital account. If his capital account has a credit balance of $152,100 after the closing, what was his net income?

Multiple Choice

$12,800

$39,750

$14,150

$125,150