Presented below are changes in the account balances of Carla Vista Company during the year, except for retained earnings. Increase (Decrease) Increase (Decrease) Cash $31,000 Accounts payable $33,000 Accounts receivable (net) (19,100) Bonds payable (19,700) Inventory 52,900 Common stock 63,300 Plant assets (net) 47,600 Paid-in capital 15,000 The only entries in Retained Earnings were for net income and a dividend declaration of $18,500. (a) Compute the net income for the current year. Net income $ ( )?