Following is the list of the accounts presented in the adjusted trial balance prepared at December 31, 2020: Cash $15,000 Notes receivable $30,000 Prepaid rent $4,500 Land $80,000 $120,000 Building Accumulated depreciation: Building Accounts payable $20,000 ho $40,000 Unearned service revenue $56,000 $110,000 Capital stock Dividends $2,000 Service revenue $43,800 $12,000 Salaries expense Depreciation expense: Building Rent expense $4,000 $500 Utilities expense $1,800 Depreciation expense: Building $4,000 Rent expense $500 Utilities expense $1,800 Based on the accounts given above, the amount of net income for the year of 2020 is: Select one: a $80,500 b.$25,500 c.$81,500 d. $21,000 Ne