Lewis Company began operations on February 1, 2016, and experienced the following events during the year:

1.	Earned $300,000 of revenue on account.
2.	Collected $250,000 cash from accounts receivable.
3.	Paid $110,000 cash for salaries expense.
4.	Adjusted the accounting records to reflect management's belief that $6,000 of the accounts receivable balance would be uncollectible. Lewis uses the allowance method of accounting for uncollectible accounts.

What is the Lewis Company's net income for 2016?

A) $184,000

B) $190,000

C) $250,000

D) $300,000