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	251,636	301,045
Cost of goods sold	102,414	122,867
SG&A expense	31,743	35,718
Depreciation	42,151	52,627
Interest expense	10,095	15,928
Accruals	21,524	22,167

Assume that the tax rate is 0.4.

two decimals, round up