Given the following adjusted trial balance:

	Debit		Credit
Cash	$715
Accounts receivable	902
Inventory	1343
Prepaid rent	37
Equipment	130
Accumulated depreciation-equipment			$22
Accounts payable			35
Unearned revenue			52
Common shares			94
Retained earnings			2840
Service revenue			158
Interest revenue			24
Salaries and wages expense	70
Travel expense	28
Total	$3225		$3225

Net income for the year is:

$253.

$158.

$84.

$182.