Beck Company had the following accounts and balances at the end of the first year of operations. What is net income or net loss for the year? Cush Accounts Payable $75,000 $12,000 Common Stock $21,000 Dividends $12,000 Operating Expenses $13,000 Accounts Recevable $52,000 Inventory $40,000 Long-tm Notes Payable $33.000 Revenues $104,000 Salaries Payable $30,000 CA net income of $104 000 OB net income of $51.000 CC net income of $15.000 loss of $2.000 OD