Calculate Mary Wards (Landscaper) accrual-based Net Income or Net Loss from the items listed below. M. Ward, Capital $42,000 Equipment 40,000 Service revenue 285,000 M. Ward, Drawings 6,000 Landscaping supplies expense 13,500 Cash 6,000 Utilities expense 58,800 Landscaping supplies 2,800 Salaries expense 48,500 Accounts receivable 14,000 Rent expense 210,000 A. $45,800 Net Loss B. $127,200 Net Income C. $286,225 Net Income D. $156,285 Net Loss