The following account balances were taken from DJR Companys accounting records at December 31, 2021: Accounts Payable ............ $69,000 Accounts Receivable ......... $56,000 Advertising Expense ......... $33,000 Building .................... $94,000 Cash ........................ $31,000 Common Stock ................ $82,000 Cost of Goods Sold .......... $30,000 Dividends ................... $19,000 Equipment ................... $86,000 Income Tax Expense .......... $17,000 Interest Expense ............ $11,000 Inventory ................... $54,000 Notes Payable ............... $96,000 Rental Revenue .............. $62,000 Retained Earnings ........... $60,000 (at January 1, 2021) Salaries Expense ............ $25,000 Sales Revenue ............... $89,000 Trademark ................... $55,000 Unearned Revenue ............ $62,000 Utilities Expense ........... $22,000 Utilities Payable ........... $13,000 DJR Company has not yet recorded year-end adjusting entries related to the following two items: (1) Salaries earned by employees which have not yet been paid by DJR Company totaled $15,000. (2) The unearned revenue relates to a $62,000 payment from a customer received on June 1, 2021 for work that was to be performed each month for the next 16 months. Calculate the net income reported by DJR Company for 2021 after all appropriate adjusting entries have been recorded and posted.

The following account balances were taken from DJR Company's accounting records at December 31, 2021: Accounts Payable Accounts Receivable Advertising Expense Building Cash Common Stock Cost of Goods Sold Dividends Equipment Income Tax Expense Interest Expense Inventory Notes Payable Rental Revenue Retained Earnings Salaries Expense Sales Revenue Trademark Unearned Revenue Utilities Expense Utilities Payable $69,000 $56,000 $33,000 $94,000 $31,000 $82,000 $30,000 $19,000 $86,000 $17,000 $11,000 $54,000 $96,000 $62,000 $60,000 (at January 1, 2021) $25,000 $89,000 $55,000 $62,000 $22,000 $13,000 DJR Company has not yet recorded year-end adjusting entries related to the following two items: (1) Salaries earned by employees which have not yet been paid by DJR Company totaled $15,000. (2) The unearned revenue relates to a $62,000 payment from a customer received on June 1, 2021 for work that was to be performed each month for the next 16 months. Calculate the net income reported by DJR Company for 2021 after all appropriate adjusting entries have been recorded and posted