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Sparty Corporation has provided the following information for its most recent year of operation: Revenues earned were $88,000, of which $8,000 were uncollected at the end of the year. Operating expenses incurred were $39,000. of which $8,000 were unpaid at the end of the year. Dividends declared were $12,000. of which $1,000 were unpaid at the end of the year. Income tax expense is $18, 130. What is the amount of net income reported on Party's income statement? $30, 970 $23, 310 $23, 940 $30, 870