(Computation of Net Income) Presented below are changes in all the account balances of Jackson Furniture Co. during the current year, except for retained earnings.

 

Increase
  (Decrease)

 

Increase
  (Decrease)

Cash

$69,000

Accounts   Payable

($51,000)

Accounts   Receivable (net)

45,000

Bonds   Payable

82,000

Inventory

127,000

Common   Stock

125,000

Investments

47,000

Paid in   Capital in Excess of Par–Common Stock

13,000

Instructions

Compute the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend declaration of $24,000 which was paid in the current year.