On December 31, 2019, The Bates Company's revenue is $350,000 and expenses total $250,000 before consideration of the following: Accrued wages total $13,500; Accrued revenues total $41,000; Depreciation expense is $19,500; Rental revenue of $9,000 was earned; the rent from a tenant was initially recorded by Bates as unearned rent revenue; The income tax rate is 30% of income before income taxes. What is Bates' net income after consideration of the above information? Multiple Choice $100,000 O $117,000. $75,600. O $81,900