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 $69,000 Accounts Payable $12,000 Common Stock $21,000 Dividends $12,000 Operating Expenses $12,000 Accounts Receivable $51,000 Inventory $44,000 Long-term Notes Payable $33,000 Revenues $92,000 Salaries Payable $31,000 A. net loss of $7,000 OB. net income of $92,000 OC. net income of $80,000 OD. net income of $5,000