The following account balances were taken from ABC Company$$s

accounting records at December $31,2026$:

Accounts payable $............$ $$54,000$

Accounts receivable $.........$ $$69,000$

Advertising expense $.........$ $$12,000$

Building $....................$ $$94,000$

Cash $........................$ $$30,000$

Common stock $................$ $$83,000$

Cost of goods sold $..........$ $$45,000$

Dividends $...................$ $$10,000$

Equipment $...................$ $$68,000$

Income tax expense $..........$ $$17,000$

Interest revenue $............$ $$34,000$

Inventory $...................$ $$61,000$

Notes payable $...............$ $$86,000$

Rent expense $................$ $$15,000$

Retained earnings $...........$ $$80,000($at January $1,2026)$

Sales revenue $...............$ $$99,000$

Salaries expense $............$ $$22,000$

Salaries payable $............$ $$13,000$

Supplies $....................$ $$24,000$

Trademark $...................$ $$18,000$

Unearned revenue $............$ $$36,000$

ABC Company has not yet recorded year$-$end adjusting entries

related to the following two items:

$(1)$ Based on a physical count, ABC Company determined there

were only $$14,000$ of supplies still on hand and available

to be used as of December $31,2026.$

$(2)$ The unearned revenue relates to a $$36,000$ payment from a

customer received on June $1,2026$ for work to be performed

each month for the next $16$ months.

Calculate ABC Company's net income for $2026$ after the appropriate

adjusting entries have been recorded and posted.