The following account balances were included in Besla Company's 2021 adjusted trial balance: Sales Cost of Goods Sold Salaries Expense Rent Expense Depreciation Expense Unearned Revenue Unrealized Loss-Trading Securities $350,000 225,000 30,000 15,000 13,000 10,000 3,000 6,000 Gain on Sale of Available for Sale Securities Unrealized Loss- Available for Sale Securities 5,000 Dividends declared How much is Besla Company's 2021 net income? $50,000 $80,000 $70,000 $64,000 20,000 1