Mezan Cove carries on a business as a sole proprietor. In 2021, he had total sales of $115,000, of which $55,000 were on account. In addition, he received $14,500 in advances from customers for products to be delivered in 2022. Determine the net affect of this transaction on the calculation of 2021 business income. Question 3 options: 190,000 170,000 155,500 184,500