The following is selected information from Sunland Company for the fiscal year ending October 31, 2022 Cash received from customers 144000 216000 81600 Revenue recognized Cash paid for expenses Cash paid for computers on November 1, 2021 that will be used for 3 years Expenses incurred including any depreciation 23040 114240 Proceeds from a bank loan, part of which was used to pay for the computers 48000 Based on the accrual basis of accounting, what is Sunland's net income for the year ending October 31, 2022? $ 101760 $126720 $111360 $ 134400