Required information Prior to recording adjusting entries, Lanier Company's revenues exceeded its expenses by $35,400. The adjusting entries for the Lanier Company included the following: accrued rent receivable of $5,400, depreciation expense of $12,000, expired prepaid insurance of $4,500, earned subscription revenue which was previously unearned of $22,000, and accrued wages of $21,000. What is Lanier Company's net income after the adjusting entries are processed? Numeric Response