Use the following information to answer the next three questions: The following information is available from the records of Aggies R Us, Inc. at the end of the 2017 calendar year. Assume this is Aggies operation. Accounts Receivable $102,200 Notes Payable $???? Cash 70,890 Salary Expense 320,000 Building 75,000 Retained earnings ???? Advertising Expense 60,000 Accounts Payable 62,800 Dividends 12,200 Income Tax Expense 23,100 Service Revenues 460,000 Common Stock 120,000 Office Equipment 22,500 Wages Payable 15,450 Determine Aggies' Net Income for the year ended December 31, 2017: A. $36,900 B. $80,000 C. $56,900 D. $44,700 E. $41,500