Before any month-end adjustments are made, the net income of Apricot Company is $45,000. However, the following adjustments are necessary -office supplies used, $5,000; -accrued salaries cost for the month $10,000 -services performed for clients to be recorded and collected, $2,000; -accrued interest revenue for the bank deposits, $400. After adjusting entries are made for the items listed above, Apricot Company's net income would be: $21,600 $41,400 $32,400 $31,600