Max Corp originated in December 2018. Max follows accrual accounting principles. The following transactions happened during the year: December 2: Performed services on account for $75,000. December 15: Collected $42,100 of the accounts receivable. December 31: Paid the utility expense of $3,200. Recorded $12,800 of accrued salaries at the end of the year. What is the net income that will be reported in the Income Statement? 71,800 O 32,900 O 26,100 59,000