calculate the net income

These items are taken from the financial statements of Grouper Corp. at December 31, 2022. Buildings $ 105,800 Accounts receivable 12,600 Prepaid insurance 4,680 Cash 11,840 Equipment 82,600 Land 61,000 Office expense 580 Income tax expense 200 Depreciation expense 5,300 Interest expense 2.300 Common shares 62,000 Retained earnings (January 1, 2022) 40.000 Accumulated depreciation-buildings 46,000 Accounts payable 8.200 Income taxes payable 1.200 Accumulated depreciation-buildings 46,000 Accounts payable 8,200 Income taxes payable 1,200 Bank loan payable (due July 1, 2024) 92,200 Accumulated depreciation equipment 18,720 Interest payable 3,600 Sales 14,980