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Op-4J Company's December 31, 2028 unadjusted trial balance reported the following accounts: Accounts Payable ............ $54,000 Accounts Receivable ......... $47,000 Advertising Expense ......... $21,000 Cash

Op-4J Company's December 31, 2028 unadjusted trial balance reported the following accounts: Accounts Payable ............ $54,000 Accounts Receivable ......... $47,000 Advertising Expense ......... $21,000 Cash ........................ $18,000 Common Stock ................ $73,000 Cost of Goods Sold .......... $41,000 Dividends ................... $10,000 Equipment ................... $68,000 Income Tax Expense .......... $20,000 Interest Revenue ............ $46,000 Inventory ................... $55,000 Mortgage Payable ............ $51,000 Retained Earnings ........... $36,000 (at January 1, 2028) Sales Revenue ............... $93,000 Supplies .................... $28,000 Trademark ................... $49,000 Unearned Revenue ............ $33,000 Wage Expense ................ $29,000 Op-4J Company has not yet recorded an adjusting entry to record $9,000 of supplies that were used up during 2028. Calculate the amount of net income that Op-4J Company would report in its 2028 income statement after the appropriate adjusting entry is made to record the used up supplies.

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