At year-end, a company's records show the following accounts and amounts. All accounts have normal balances. What is net income? Cash Accounts receivable Supplies Equipment Land Accounts payable $ 6,000 7,000 2,000 14,000 25,000 8,000 Common stock Dividends Consulting fees eaned Rent expense Salaries Expense Telephone Expense $42,000 3,000 15,000 3,000 4,000 1,000