The following are changes in all account balances of Swifty Furniture during the current year, except for retained earnings. Increase (Decrease) Increase (Decrease) Cash 73,140 Accounts Payable (54,060) Accounts Receivable (net) 47,700 Bonds Payable 86,920 Inventory Investments 134,620 (49.820) Share Capital-Ordinary 146,280 Compute the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend declaration of 25,440 which was paid in the current year. da Net income