Find the Net Income.

\begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|l|}{} & \multicolumn{1}{c|}{2019} & \multicolumn{1}{c|}{2018} \\ \hline Cash & 92,000 & 96,000 \\ \hline Accounts Receivable & 86,000 & 90,000 \\ \hline Inventories & 55,000 & 52,000 \\ \hline \multicolumn{1}{|c|}{ Total current assets } & 233,000 & 225,000 \\ \hline Net fixed assets & 110,000 & 100,000 \\ \hline Total Assets & 343,000 & 325,000 \\ \hline & & \\ \hline Accounts Payable & 15,000 & 12,000 \\ \hline Accruals & 4,000 & 5,000 \\ \hline Notes payable & 8,000 & 6,500 \\ \hline Total current liabilities & 27,000 & 23,500 \\ \hline Long-term debt & 60,000 & 51,500 \\ \hline Total liabilities & 87,000 & 75,000 \\ \hline Common stock & 180,000 & 180,000 \\ \hline Retained earnings & 76,000 & 70,000 \\ \hline Total common equity & 256,000 & 250,000 \\ \hline Total liabilities and equity & 343,000 & 325,000 \\ \hline \end{tabular}