Following Is a List of Account Balances of Morris Mowing

Following is a list of account balances of Morris Mowing Services as of December 31 of the first year of operations. $$\begin{array} { | l | r | } \hline \text { Accounts Receivable } & \$ 6,000 \\\hline \text { Accounts Payable } & 7,000 \\\hline \text { Salaries Expense } & 6,000 \\\hline \text { Repairs Expense } & 900 \\\hline \text { Truck } & 12,000 \\\hline \text { Equipment } & 9,000 \\\hline \text { Notes Payable } & 24,000 \\\hline \text { Cash } & 12,000 \\\hline \text { Supplies Expense } & 9,000 \\\hline \text { Service Revenue } & 24,000 \\\hline \text { Gasoline Expense } & 7,100 \\\hline \text { Salaries Payable } & 1,500 \\\hline\end{array}$$ Calculate the net income.

A) $1,000
B) $31,300
C) $2,800
D) $34,100