The following amounts are from Stanley Company's 2017 income statement: Sales revenue.. Cost of goods sold.. Repairs and maintenance expense.. Depreciation expense.. Interest revenue.... Income tax expense. Interest expense.... Salaries expense. Loss from discontinued operations.. Gain on sale of investments..... What amount should Stanley report for net income? Oa. $26,000 O b. $28,500 Oc. $34,000 Od. $48,000 Oe. $57,000 $170,000 69,000 3,000 30,000 500 14,000 2,500 2,000 23,000 1,500 The account balances shown below are for Blue Company on December 31, 2017. Accounts payable.......... Cash.............. Pension plan obligation.. $12,800 8,850 60,000 Building.......... Accounts receivable... Wages payable....... Unearned revenue............. Investments in trading securities.. Inventory................. 45,000 18,300 12,400 11,400 7,600 40,900 Prepaid insurance for a one-year policy.. 6,800 Long-term debt (other than current portion).. 65,900 Current portion of long-term debt.......... 17,000 What is Blue's current assets at December 31, 2017? a. $82,450 Ob. $108,650 Oc. $74,850 Od. $153,650 e. $75,650