The accounting records of Nettle Distribution show the following assets and liabilities as of December 31, 2018 and 2019.

December 31	2018			2019
Cash	$	47,584		$	8,053
Accounts receivable		25,829			20,250
Office supplies		4,074			2,984
Office equipment		125,071			133,224
Trucks		48,942			57,942
Building		0			163,152
Land		0			40,713
Accounts payable		67,905			33,679
Note payable		0			103,865

2. Compute net income for 2019 by comparing total equity amounts for these two years and using the following information: During 2019, the owner invested $36,000 additional cash in the business (in exchange for common stock) and the company paid a $33,600 cash dividend.

Equity, December 31, 2018 Equity, December 31, 2019