The following information is available from the accounting records of Manahan Company for the year ended December $31,2022$:

Net cash provided by financing activities $ $110,000$

Dividends paid $19,500$

Loss from discontinued operations, net of tax savings of $$36,033108,100$

Income tax expense $26,592$

Other selling expenses $13,500$

Net sales $643,900$

Advertising expense $46,100$

Accounts receivable $52,700$

Cost of goods sold $367,023$

General and administrative expenses $141,300$

Required:

Calculate the company's net income for $2022.$