please see attached

The following data pertains to Sultan. Total assets at January 1, 2014, were $320000; at December 31, 2014, total assets were $388000. During 2014, sales were $1072000; dividends were $21000; and operating expenses (exclusive of cost of goods sold) were $610000. Total liabilities at December 31, 2014, were $185000; at January 1, 2014, total liabilities were $220000. There were no additional capital investments by Sultan during 2014. What was net income for 2014