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A companys financial records at the end of the year including the following amounts:

Cash	$	71,400
Accounts receivable		29,400
Supplies		5,400
Accounts payable		11,400
Notes payable		5,700
Retained earnings, beginning of year		18,400
Common stock		54,000
Service revenue		43,900
Wages expense		9,400
Advertising expense		6,400
Rent expense		11,400
What is the amount of net income on the income statement for the year? $26,100. $16,700. $91,500. $35,100.