Seidner Company had the following account balances at the end of the first year of operations: Revenues Salaries Expense Dividends Utilities Expense Advertising Expense Short-term Investments Cash Land Common Stock $108,000 $15,000 $11,000 $14,000 $10,000 $20,000 $36,000 $50,000 $50,000 What is the amount of net income or net loss for the year? O A. $38,000 OB. $28,000 O C. $79,000 OD. $69,000