Question 21 (7.4 points) Finney Company began the year with retained earnings of $100,000. During 2022 the company issued $80,000 of common stock for cash. The company recorded revenues of $740,000, expenses of $640,000, and paid dividends of $40,000. What was Finney's net income for the year 2022? 1) $60,000 2) $140,000 3) $100,000 4) $180,000