At December 31, 2026, N37r-Zo Company's unadjusted trial balance reported the following accounts: Accounts Payable Accounts Receivable $36,000 $65,000 Accumulated Depreciation ... $42,000 Building $61,000 Cash ... $33,000 Common Stock ... $72,000 Cost of Goods Sold $54,000 Dividends $10,000 Equipment $76,000 Income Tax Expense $15,000 Inventory $38,000 Prepaid Insurance $42,000 Rental Revenue $47,000 Retained Earnings $80,000 (at January 1, 2026) Sales Revenue Trademark .. $95,000 $17,000 $55,000 $16,000 Unearned Revenue Wage Expense N37r-Zo Company has not yet recorded adjusting entries related to the following four items: 1) The prepaid insurance in the unadjusted trial balance relates to a 2-year insurance policy purchased on October 1, 2026. 2) Depreciation expense of $8,000 has not yet been recorded. 3) The unearned revenue in the unadjusted trial balance relates to a $55,000 payment from a customer received on May 1, 2026 for work to be performed each month for the next 20 months. 4) On December 28, 2026, N37r-Zo Company received a utility bill for December totaling $11,000. The bill will be paid on its due date of January 9, 2027. Calculate N37r-Zo Company's net income for 2026 after all necessary adjusting entries have been recorded and posted.