The following is selected information from Sunland Company for the fiscal year ending October $31,2025$Cash received from customers$$288000$Revenue recognized$422400$Cash paid for expenses$163200$Cash paid for computers on November $1,2024$ that will be used for $3$ years Expenses incurred including any depreciation$46080207360$Proceeds from a bank loan, part of which was used to pay for the computers$96000$Based on the accrual basis of accounting, what is Sunland's net income for the year ending October $31,2025?$O$$199680$O $$243840$O$$259200$O $$215040$