Below are selected account balances of Four Star Resorts on December 31, 2021. Account Balance Accounts payable Accounts receivable 2,574 9,020 Building 190,000 Common stock 100,000 Cash 30,410 Computer equipment 9,200 Interest expense 5,450 Investments 8,410 Notes payable 79.100 Prepaid rent Rent expense Revenue 2,100 1,300 78,540 Supplies Supplies expense Unearned revenue Utilities expense 1.220 1,640 3,900 4,170 Calculate the net income of Four Star Resorts for the year ended December 31, 2021. Multiple Choice $71,430