During 2019, Jansen Company reported net income of $25,000 on their trial balance. The company reports on a calendar year. In preparing the financial statements, the followng items have not yet been considered Services of 58,000 had been performed in December 2019, but the customer had not yet been billed. A $2,000 utility bill for December 2019 was received on January 5, 2020 in November 2010 a customer paid a $3,500 deposit to Jansen for work to be completed over the next 3 months. On December 31, 20% of the work was completed . On July 1, Jansen prepaid $10,000 insurance for the next year's policy which began July 1 What la Jansen's actualbasis net income after considering these items? A $26.000 DE $26 700 $19.000 00 $24 700