From the following information on the income statement, what is the change in Net Income from 2018 to 2019 (use the Net Income in 2019 minus the Net Income in 2018)?

Items	2018	2019
Revenue	250,294	305,368
Cost of goods sold	109,031	129,315
SG&A expense	31,145	35,467
Depreciation	40,724	51,762
Interest expense	10,535	15,735
Accruals	21,427	24,154

Assume that the tax rate is 0.4.