Beck Company had the following accounts and balances at the end of the year. What is net income or net loss for the year? Cash Accounts Payable Common Stock Dividends Operating Expenses Accounts Receivable Inventory Long-term Notes Payable Revenues Salaries Payable $76,000 $12,000 $21,000 $12,000 $16,000 $54,000 $43,000 $33,000 $90,000 S34,000 O A. net income of $90,000 B. net income of $3,000 O C. net loss of $13,000 D. net income of $74,000