The accounting records of Nettle Distribution show the following assets and liabilities as of December 31, 2016 and 2017. December 31 2016 2017 Cash $ 45,881 $ 7,442 Accounts receivable 24,905 19,525 Office supplies 3,929 2,877 Office equipment 120,595 128,457 Trucks 47,190 56,190 Building 0 157,313 Land 0 39,258 Accounts payable 65,475 32,474 Note payable 0 96,571 2. Compute net income for 2017 by comparing total equity amounts for these two years and using the following information: During 2017, the owner invested $36,000 additional cash in the business (in exchange for common stock) and the company paid $40,800 cash in dividends