Jossa Inn began operations on January 1, 2019. The following information is available for Jossa Inn on December 31, 2019. What is the net income?

Accounts receivable	5,400	Common stock	30,000	Supplies	12,000
Accounts payable	6,000	Retained earnings	?	Supplies expense	600
Rental expense	27,000	Equipment	48,000	Cash	4,200
Notes payable	15,000	Insurance expense	3,000	Dividends	1,800
Service revenue	51,000