During 2020 the following transactions occurred: September 30: Sold a one-year subscription for $12,000, collecting 50% in cash and the rest on account. The plan will start on October 1. 2020 November 17: Performed $81,000 of services, on account. December 4: Collected $35,000 for services to be performed next year. December 30: Paid $39,000 for salaries covering all of 2020. December 31: Made the necessary adjusting entries fch subscription revenue. Based solely on these transactions, how much will Net Income change during 2020