What is net income for Shiver Ice House?
| Common Stock | $129,000 |
| Cash | $120,240 |
| Supplies | $3,300 |
| Prepaid Rent | $5,000 |
| Revenue | $21,800 |
| Retained Earnings | $31,800 |
| Accounts Payable | $26,800 |
| Accounts Receivable | $26,050 |
| Office Equipment | $26,900 |
| Unearned Revenue | $7,770 |
| Utilities Expense | $440 |
| Shaving Equipment | $35,240 |
| $22,330 | |
| $26,360 | |
| $53,160 | |
| $29,130 | |
| $21,360 |