20. Garcia Enterprises had a stockholders’ equity balance of

$168,000 at the beginning of the period. At the end of the accounting period, the stockholders’ equity balance was

$198,000.

(a) Assuming no additional investment or distributions during the period, what is the net income for the period?

(b) Assuming an additional investment of $13,000 but no distributions during the period, what is the net income for the period?