Kentucky Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Kentucky Company Income Statement Year Ended December 31, 2025 Sales Revenue $248,000 Interest Revenue 2,700 Gain on Sale of Plant Assets 6,000 Total Revenues and Gains Cost of Goods Sold 120.000 Salary Expense 41,000 Depreciation Expense 12,000 $256,700 O A. $34,500 OB. $40,500 O C. $28,500 D. $13,200 The following is a summary of information presented on the financial statements of a company on December 31, 2025. Account Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income 2025 $607,000 455,000 $152,000 54,000 $98,000 37,000 $61,000 2024 $501,000 402,000 $99,000 50,000 $49,000 22,000 $27,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) O A. a 125.93% decrease in net income OB. a $27,000 increase in net income O C. that net income is 12.59% of net sales revenue OD. a 125.93% increase in net income Compute the present value of an ordinary annuity that pays $4,000 per year for 15 years at 9% Present value of ordinary annuity of $1: 7% 8% 9% 10% 12% 11 7.499 7.139 6.805 6.495 5.938 12 7.943 7.536 7.161 6.814 6.194 13 8.358 7.904 7.487 7.103 6.424 8.745 8.244 7.786 7.367 6.628 15 9.108 8.559 8.061 7.606 6.811 14 O A. $32,244 B. $32,604 O C. $31,884 D. $32,511