Given the following adjusted trial balance:

	Debit		Credit
Cash	$981
Accounts receivable	1238
Inventory	1843
Prepaid rent	51
Equipment	180
Accumulated depreciation-equipment			$31
Accounts payable			48
Unearned service revenue			72
Common stock			121
Retained earnings			3900
Service revenue			217
Interest revenue			33
Salaries and wages expense	90
Travel expense	39
Total	$4422		$4422

Net income for the year is:

$121.

$196.

$250.

$356.