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

December 31	2018			2019
Cash	$	51,652		$	9,510
Accounts receivable		28,037			21,981
Office supplies		4,423			3,239
Office equipment		135,763			144,613
Trucks		53,125			62,125
Building		0			177,099
Land		0			44,195
Accounts payable		73,710			36,558
Note payable		0			121,294

Compute net income for 2019 by comparing total equity amounts for these two years and using the following information: During 2019, the owner invested $37,000 additional cash in the business (in exchange for common stock) and the company paid a $36,000 cash dividend.