PLU Investments Prepaid Insurance Repairs and Renewals Utilities Payable Accounts payable Notes Payable Loan Payable Capital Sales Revenue Revenue from Training Interest earned Drawings Bank Charges Tax payable Depreciation Mortgages Salaries Unearned revenue Interest General and administrative payments Advertising 60.100 10,640 51,600 4,650 77,000 44.00 99.700 119.000 77.600 32,000 840 5,743 4.708 15,680 38,900 40.890 29,200 42.880 12.000 12.000 55,000 After preparing the income statement using the provided accounts, and balances extracted from the books of North Emirates Ltd., the final amount present a: A. Net Income AED 112,177 B. Net Income AED 6,220 C. Net loss AED 92,968 D. Net loss AED 36,660