Calculate the Net Income.

Following is a list of account balances of Lincoln Lawn Services as of December 31, after the first year of operations. Accounts Receivable Accounts Payable Salaries Expense Repairs Expense Truck Equipment Notes Payable Cash Supplies Expense Service Revenue Gasoline Expense $7,000 5,000 5,000 800 12,000 11,000 20,600 15,700 100 32,000 7,300 O A. $20,100 O B. $45,700 OC. $25,600 O D. $18,800