The following information was taken from the accounting records of ZZ, Inc. for the year ended December 31 2017: Accounts payable $13, 095 Advertising expense 20, 625 Consulting fees revenue 93, 550 Dividends paid 14, 125 Income tax expense 13, 450 Rent expense 11, 728 Retained earnings 57, 860 Wage expense 16, 917 The net income reported by ZZ, Inc. for 2017 was equal to