The following information is available from the records of Aggie Lawyers Inc. at the end of the 2019 calendar year: Accounts Receivable $16,000 Notes Payable $ 2,500 Cash 2,800 Salary Expense 65,000 Building 34,000 Retained earnings, 1/1 4,000 Advertising Expense 10,500 Dividends 1,000 Miscellaneous Expense 1,000 Service Revenues 106,000 Insurance Expense 3,000 Supplies 1,500 Supply Expense 400 Accounts Payable 1,300 Common Stock ? Office Equipment 9,500 Land 70,000 Determine Aggie's Net Income for the year ended Dec. 31, 2019: A. $26,100 B. $26,500 C. $23,600 D. $25,000 E. $25,100