Molly's Auto Detailers maintains its records on the cash basis. During 2013, Molly's collected $73,100 from customers and paid $20,000 in expenses. Depreciation expense of $3,600 would have been recorded on the accrual basis. Over the course of the year, accounts receivable increased $4,600, prepaid expenses decreased $1,300, and accrued liabilities decreased $2,400. Molly's accrual basis net income was:

$50,400.

$55,200.

$43,800.

$96,700.