Can anyone help, whats the answer? Accounting.. need solutions.. ty...

What is the amount of net income for the period? Partial data from the unadjusted trial balance of Spring Firm at December 31, 2021: Cash & other current assets 85,000 Property, plant, & equipment 198,600 Accumulated depreciation 43,600 Accounts payable 25,000 Professional fees 225,000 Operating expenses 85,400 Data for adjustments: Accrued professional fees, $15,000 while unearned professional fees amounts to $20,000. * Supplies consumed for the period, $8,500. Asset method is used. Accrued salaries for the period, $12,000 Expired insurance, $5,000. Asset method is used Depreciation expense for the period, $9,000. a. $100,100 b. $134,600 c. $124,100 d. $117,100