Following is a list of account balances of Lincoln Lawn Services as of December 31, after the first year of operations. Accounts Receivable Accounts Payable Salaries Expense Repairs Expense Truck Equipment Notes Payable Cash Supplies Expense Service Revenue Gasoline Expense $6,000 7,000 4,000 900 10,000 11,000 28,200 26,100 500 29,000 7,300 O A. $53,100 OB. $35,200 OC. $17,900 OD. $16,300 Gasoline Expense Salaries Payable 7,300 1,600 Calculate the net income. O A. $53,100 O B. $35,200 O C. $17,900 OD. $16,300