Donaldson's Delivery Company began operations on January 1, 2025. The following Trial Balance was prepared on December 31, 2025. Donaldson's Delivery Service Company Trial Balance December 31, 2025 Account Title Debit Credit Cash $15,500 Accounts Receivable 8,000 Prepaid Rent 2,400 Office Supplies 1,400 Land 25,000 Building 32,000 Equipment 23,000 Accounts Payable $10,400 Unearned Revenue 2,500 Notes Payable 20,000 Common Stock 54,000 Dividends 6,100 Service Revenue 84,000 Salaries Expense 35,000 Rent Expense 15,000 Truck Expense 5,600 Office Expense 1,900 Total $170,900 $170,900 What is the net income for the year ended December 31, 2025? A. $20,400 B. $29,000 C. $26,500 OD. $74,400