The changes in account balances for Allen Inc. for 2021 are as follows: Assets $280, 000 debit Common stock 180, 000 credit Liabilities 61, 000 credit Paid-in capital-excess of par 25, 000 credit 34:27 Assuming the only changes in retained earnings in 2021 were for net income and a $35,000 dividend, what was net income for 2021? Multiple Choice O $14.000 O $21,000