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The income statement of Dolan Corporation for 2014 included the following items: Interest revenue $121,000 Salaries and wages expense $180,000 Insurance expense $18,200. The following

The income statement of Dolan Corporation for 2014 included the following items:

Interest revenue $121,000

Salaries and wages expense $180,000

Insurance expense $18,200.

The following blances have been excerpted from Dolan Corporation's balance sheets:

December 31, 2014 December 31, 2013,

Interest receivable $18,200 $15,000

Salaries and wages Payable $17,800 $8,400

Prepaid Insurance $2,200 $3,000

The cash received for interest during 2014 was:

a. $121,000

b. $102,800

c. $117,800

d. $124,200

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