At year-end, CW Consulting had Service Revenue of $436000. Other pertinent data is as follows: Salaries and benefits expense $70700 Rental fees expense 55300 Depreciation expense 15600 Marketing and selling expense 10000 Equipment 87600 Prepaid expenses 3000 What is the net income for CW Consulting at year-end? $281400 $284400 $196800 $310000