Donaldson's Delivery Company Began Operations on January 1,2019 What Is the Net Income for the Year Ended December

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
$$\begin{array} { l c c } \text { Accuunt Title } & \text { Debit } & \text { Credit } \\\text { Cash } & \$ 15,500 & \\\text { Accounts Receivable } & 8,000 & \\\text { Prepaid Rent } & 2,400 & \\\text { Office Supplies } & 1,400 & \\\text { Larnd } & 25,000 & \\\text { Building } & 32,000 & \\\text { Equipment } & 23,000 & \\\text { Accounts Payable } & & \$ 10,400 \\\text { Unearned Reveruse } & & 2,500 \\\text { Notes Payble } & & 20,000 \\\text { Donaldson, Capital } & & 57,000 \\\text { Donaldson, Withdrawals } & 6,400 & \\\text { Service Reveriue } & & 83,900 \\\text { Salaries Expense } & 28,000 & \\\text { Rent Expense } & 18,000 & \\\text { Truck Expense } & 12,400 & \\\text { Office Expense } & \underline{1,700 } &\underline{\quad\quad} \\\text { Total } & \underline{\$173,800}& \underline{\$173,800} \\\end{array}$$ What is the net income for the year ended December 31,2019?

A) $17,400
B) $23,800
C) $26,300
D) $74,400