$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$$19,100,],[$Inventory$,10,200,],[$Prepaid rent,$15,620,],[$Equipment$,480,],[$Accumulated depreciation$-$equipment,$16,705,],[$Accounts payable,,$1,800],[$Unearned service revenue,,$4,100],[$Common stock,,$765],[$Retained earnings,,$10,300],[$Dividends$,,33,050],[$Sales revenue,$9,600,],[$Rent expense,,$129,600],[$Cost of goods sold,$15,760,],[$Salaries and wages expense,$71,650,],[$Tax expense,$15,900,],[,$ Total,$4,600,],[,$$$179,{615}_{{?}_{?}},$$$179,{615}_{{?}_{?}},]]$

Net income for the year is:

$$7,490$

$$17,090$

$$21,690$

$$40,540$