The following information is available for Entity B for the year ended December 31, 2022. What is net income? Sales Sales Returns $145,000 4,500 Sales Discounts 1,450 Cost of Goods Sold 60,000 Selling Expense 10,000 Administrative Expense 5,500 Interest Expense 7,500 Interest Revenue 1,000 $63,550 $57,050 ($6,500) $139,050