The accounting records of Nettle Distribution show the following assets and liabilities as of December 31, 2018 and 2019. December 31 2018 2019 Cash $ 47,300 $ 7,951 Accounts receivable 25,675 20,129 Office supplies 4,050 2,966 Office equipment 124,325 132,430 Trucks 48,650 57,650 Building 0 162,179 Land 0 40,470 Accounts payable 67,500 33,478 Note payable 0 102,649 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 $34,000 additional cash in the business (in exchange for common stock) and the company paid a $46,800 cash dividend.