Donaldson's Delivery Company began operations on January 1, 2019. The following Trial Balance was prepared on December 31, 2019 Donaldson's Delivery Service Company Trial Balance December 31 2019 Credit Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Land Debit $15.500 8000 2 400 1400 25 000 O A. $21.900 O B. $74 400 C. $15.400 @ D. $24 400 2,500 20,000 59,000 6.500 78,300 Unearned Revenue Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Truck Expense Office Expense Total 35,000 15.000 5.000 1.400 $170.200 $170,200 What is the net income for the year ended December 31, 2019? O A $21.900 OB $74 400 OC. $15.400 OD. $24.400