The following information is taken from the accounting records after current period operations and presented in random order. Accounts payable Service revenue Cash $9 38 25 Equipment 110 Common shares 200 Retained earnings ?? Dividends 15 Accounts receivable 4 Land 100 Office supplies 5 Unearned revenue 2 Prepaid expense 18 Income tax payable Wages expense Utility expense 8 15 3 Net income is: none of the options listed