please help me

During the course of your examination of the financial statements of Trojan Corporation for the year ended December 31,2024 , you come across several items needing further consideration. Currently, net income is $91,000. 1. An insurance policy covering 12 months was purchased on October 1,2024 , for $18,600. The entire amount was debited to Prepaid Insurance and no adjusting entry was made for this item in 2024. 2. During 2024 , the company received a $3,100 cash advance from a customer for services to be performed in 2025 . The $3,100 was incorrectly credited to Service Revenue. 3. Purchases of supplies during the year were incorrectly recorded to Supplies Expense. You discover that supplies costing $2,300 were on hand at December 31,2024. 4. Trojan borrowed $61,000 from a local bank on September 1, 2024. Principal and interest at 9% will be paid on August 31, 2025. No accrual was made for interest in 2024. Required: Using the information in 1 through 4 above, determine the proper amount of net income as of December 31,2024 (Do not round intermediate calculations. Amounts to be deducted should be indicated with a minus sign.)