The following is selected information from Sheffield Corp. for the fiscal year ending October 31, 2022. Cash received from customers $318000 Revenue recognized 466400 Cash paid for expenses 180200 Cash paid for computers on November 1, 2021 that will 50880 be used for 3 years Expenses incurred including any depreciation 228960 Proceeds from a bank loan, part of which was used to pay 106000 for the computers Based on the accrual basis of accounting, what is Sheffield's net income for the year ending October 31, 2022