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Question - Following is a list of account balances (except for owner's equity) of Wilson Mowing as of December 31 of the first year of operation:
Accounts receivable $2,500
Accounts payable 3,500
Salary expense 4,500
Repairs expense 800
Truck 8,500
Equipment 6,300
Notes payable 8,200
Cash 6,800
Supplies expense 1,600
Service revenue 31,900
Gasoline expense 3,800
Salary payable 200
The sole proprietor, J.D. Wilson, contributed $3,000 at the beginning of the year and made $12,000 in withdrawals during the year.
Required - At the end of the year, what is net income?
A) $21,200
B) $11,900
C) $12,200
D) $24,100
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