Information related to the Kirby Company for the calendar year 20x1 follows: Liabilities, December 31, 20x1 $800 Assets, December 31, 20x1 1,400 Dividends paid during 20x1 20 Liabilities, December 31, 20x0 500 Assets, December 31, 20x0 700 Assuming no capital stock was issued during 20x1, net income for Kirby Company during 20x1 was $220 O $400 O $420 O $580