what is the process of getting 25,200 as the answer?

A company started business on January 1, 2026. At the end of 2026 , the accounting records provided the following unadjusted and pre-tax amounts: Sales revenue (cash), $186,000; cost of goods sold, $100,000; expenses (cash), $40,000; accrued wages, $6,000; accrued rent revenue, $2,000; and a 40 percent average income tax rate. What was the net income on accrual basis? Multiple Choice $22,800 $25,200 $27,600