Balance sheet accounts for Planet Caf$$ Inc. contain the following amounts at the end of $2019$ and $2020.$

Additional Information

$(1)$ The company did not sell any equipment throughout the year.

$(2)$ Current liabilities include only items from operations $($e$.$g$.$ accounts payable, taxes payable$).$

$(3)$ Long$-$term liabilities include items from financing $($e$.$g$.$ bonds and other long$-$term liabilities$).$ The

company did not borrow any additional long$-$term liabilities throughout the year. How to culculate the net income?