Sale of Cattle in Pen $231.$ On February $1,2023,$ WDB sold all $116$ cattle in Pen $231$ to a customer for

$$128,000$ cash. The costs of the cattle in Pen $231$ are summarized in the table below:

Use the above information to answer the following questions.

Question $5$ of $5$

How would WDB$\text{'}$s net income be affected by the sale of cattle from F$$n $231?$

$($Ignore the effect of taxes.$)$

Net income would not be affected by this transaction.

Net income would decrease by $$115,000$

Net income would increase by $$128,000$

Net income would increase by $$13,000$