Based on the following data, Accounts payable. $62,000 Accounts receivable... 100,000 Cash 30,000 Inventory. 138,000 Land 160,000 200,000 Common Stock Revenue 80,000 Dividends. 56,000 Expenses 40,000 What is the amount of net income? A. $80,000 B. $86,000 C. $40,000 D. -$16,000 Reset Selection