Before making its year-end adjustments, the net income for Barton Company was $98,000. Adjusting entries are necessary for the following items: 1. Salaries owed to employees at year-end but still unpaid amount to $4,000 2. Interest accrued to December 31 on deposits in the bank totaled $7,000 3. Revenues earned in December that were collected in advance (i.e., prior to December) totaled $2,800. --------------- Calculate Barton Company's net income for the year after the necessary adjustments are made