Following is a list of account balances of Tanner Lawn Services as of December 31, after the first year of operations. Accounts Receivable $ 7200 Accounts Payable 6800 Salaries Expense 7500 Repairs Expense 1700 Truck 12,000 Equipment 13,000 Notes Payable 27,100 Cash 23,300 Supplies Expense 1600 Service Revenue 39,000 Gasoline Expense 8800 Salaries Payable 2,200 Calculate the net income. O A. $19,400 B. $19,800 OC. $56,700 D. $12,600