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 $7000 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 s39,300. O $32.900 O $40,600 O $33,600