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Vandever Company's balance sheet reported assets of $87,000, liabilities of $24,000 and common stock of $21,000 as of December 31, 2012. If Retained Earnings on

Vandever Company's balance sheet reported assets of $87,000, liabilities of $24,000 and common stock of $21,000 as of December 31, 2012. If Retained Earnings on the December 31, 2013 balance sheet is $54,000 and Vandever paid a $23,000 dividend during 2013, then the amount of net income for 2013 was which of the following?

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