The changes in account balances for Allen Inc. for 2018 are as follows: $225,000 debit Assets Common stock Liabilities Paid-in capital-excess of par 125,000 credit 80,000 credit 15,000 credit Assuming the only changes in retained earnings in 2018 were for net income and a $25,000 dividend, what was net income for 2018? Multiple Choice $30,000 Multiple Choice $30,000 $20,000 $15,000 $5,000