Sparty Corporation has provided the following information for its most recent year of operation: Revenues earned were $97,000, of which $9,000 were uncollected at the end of the year. Operating expenses incurred were $39,000, of which $7,000 were unpaid at the end of the year. Dividends declared were $11,000, of which $3,000 were unpaid at the end of the year Income tax expense is $17,400. What is the amount of net income reported on Sparty's income statement? O $33,600 o $40,600. o $39,300. O $32.900