Sparty Corporation Has Provided the Following Information for Its Most

Sparty Corporation has provided the following information for its most recent year of operation:
Revenues earned were $97,000,of which $9,000 were uncollected at the end of the year.
Operating expenses incurred were $39,000,of which $7,000 were unpaid at the end of the year.
Dividends declared were $11,000,of which $3,000 were unpaid at the end of the year.
Income tax expense is 30% of pretax income.
How much net income was reported on Sparty's income statement?

A) $32,900
B) $39,300
C) $33,600
D) $40,600