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 $ 105,000 Dividends paid 19,800 Loss from discontinued operations, net of tax savings of $39,433 118,300 Income tax expense 26,907 Other selling expenses 12,100 Net sales 643,200 Advertising expense 45,200 Accounts receivable 60,000 Cost of goods sold 366,624 General and administrative expenses 142,400 Required: Calculate the company's net income for 2022