Assume a company's net cash provided by operating activities is $86,000. It provided the following excerpts from its balance sheet: Current assets: Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable This Year Last Year $40,000 $46,000 $53,000 $50,000 $13,000 $11,000 $38,000 $44,000 $18,000 $15,000 $13,000 $10,000 Also assume the company incurred a loss on the sale of equipment of $4,000 and the credits to its accumulated depreciation account are $18,400. Based solely on the information provided, the company's net income would be