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 S 12,000 14,000 4,000 28,000 50,000 16,000 Common stock Dividends Consulting fees earned Rent expense Salaries Expense Telephone Expense $84,000 6,000 30,000 6,000 8,000 2,000 $8,000 $14,000 $30,000 $92,000