The accounting records of Fabiano Distribution show the following assets and liabilities as of December 31, 2010 and 2011.

December 31 2010 2011
Cash $ 43,894 $ 6,731
Accounts receivable 23,826 18,680
Office supplies 3,758 2,753
Office Equipment 115,374 122,895
Trucks 45,148 54,148
Building 0 150,502
Land 0 37,554
Accounts Payable 62,640 31,068
Note payable 0 88,056

Late in December 2011, the business purchased a small office building and land for $188,056. It paid $100,000 cash toward the purchase and an $88,056 note payable was signed for the balance. Mr. Fabiano had to invest $35,000 cash in the business in exchange for stock to enable it to pay the $100,000 cash. The business also pays $3,300 cash per month for dividends.

By comparing equity amounts from the balance sheets and using the additional information presented in this problem, prepare a calculation to show how much net income was earned by the business during 2011. (Negative amounts should be indicated by a minus sign. Omit the “$” sign in your response.)

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