• The changes in account balances of the Hitchcock Corporation during 2015 are presented below:

	Increase
Assets ...............................................	$133,500
Liabilities ..........................................	40,500
Common Stock .........................................	90,000
Additional Paid-In Capital ...........................	9,000

Assuming there are no changes in retained earnings except for net income and a dividend declaration of $19,500, the net income for 2015 should be

$_________________