Donaldson's Delivery Company began operations on January 1, 2019. The following Trial Balance was prepared on December 31, 2019. Donaldson's Delivery Service Company Trial Balance December 31, 2019 Account Title Debit Credit Cash $15,500 Accounts Receivable 8,000 Prepaid Rent 2,400 Office Supplies 1,400 Land 25,000 Building 32,000 Equipment 23,000 Accounts Payable $10,400 Unearned Revenue 2,500 Notes Payable 20,000 Common Stock 59,000 Dividends 6,800 Service Revenue 78,400 Salaries Expense 34,000 Rent Expense 15,000 Truck Expense 5,700 Office Expense 1,500 Total $170,300 $170,300 What is the net income for the year ended December 31, 2019? Select one: A. $22,200 B. $24,700 C. $15,400 D. $74,400