Presented below are data for Villar Corp.: 2020 2021 Assets, January 1 $1,500 $2,640 Liabilities, January 1 1,200 During 2021 Villar issued common stock for $80 and declared dividends of $150. Villar's net income for 2021 is: 980 $990 5770 $690 51,140 51,070