The following account balances relate to the stockholders' equity accounts of Kerbs Corp. at year-end. Common stock, 10,500 and 10,000 shares, respectively, for 2015 and 2014 Preferred stock, 5,000 shares Retained earnings 2015 $167,540 171,100 295,010 2014 $143,640 171,100 263,820 A small stock dividend was declared and issued in 2015. The market value of the shares was $10,760. Cash dividends were $14,520 in both 2015 and 2014. The common stock has no par or stated value. (a) What was the amount of net income reported by Kerbs Corp. in 2015? Net income s