Cash Accounts receivable (net) Inventory Investments in FV-NI securities Increase (Decrease) $90,000 78,000 169,000 (24,000) Accounts payable Unearned revenue Bonds payable Common shares Contributed surplus Increase (Decrease ) $(83,400) 27,000 90.900 121.000 82.400 Calculate the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend declaration of $17,700, which was paid in the current year. Net income for the current year $