Chicken Oil Company had the following transactions during September:

Provided services totaling $$117,000$ to customers, receiving $$65,000$ in cash and the balance billed to customer's accounts.

Paid $$23,000$ in wages to employees who worked during the month of September.

Received a $$3,300$ bill for September's advertising which will be paid for in October.

Collected $$26,000$ of the accounts receivable.

Paid $$13,000$ for the August utility bill.

Determine the company's net income for September:

Select one:

a$.$ $$90,700$

b$.$ $$115,700$

c$.$ $$77,700$

d$.$ $$94,000$

e$.$ $$38,700$