The following account balances were taken from ABC Company's unadjusted trial balance at December 31, 2021: Accounts Payable ............ $58,000 Accounts Receivable .......... $64,000 Advertising Expense ......... $14,000 Building .................... $63,000 Cash ............... $30,000 Common Stock $94,000 Cost of Goods Sold ..... $45,000 Dividends ..... $12,000 Equipment ....... $68,000 Income Tax Expense ........ $17,000 Interest Revenue ..... $36,000 Inventory .......... $62,000 Notes Payable ....... $81,000 Rent Expense ......... $10,000 Retained Earnings .... $40,000 (at January 1, 2021) Sales Revenue ........ $99,000 Trademark ......... $50,000 Unearned Revenue ............ $27,000 ABC Company has not yet recorded adjusting entries related to the following two items: (1) The note payable in the unadjusted trial balance was a 16%, 10-month bank loan taken out on May 1, 2021. (2) The unearned revenue relates to a $27,000 payment from a customer received on June 1, 2021 for work to be performed each month for the next 18 months. Calculate the net income reported by ABC Company for 2021 after the appropriate adjusting entries have been recorded and posted