What is net income for the below statement?

Presented below are changes in all the account balances of Coronado Furniture Co. during the current year, except for retained earnings. Increase (Decrease) Increase (Decrease) Cash $ 71,190 Accounts Payable $( 52,460 ) Accounts Receivable (net) 48,200 Bonds Payable 82,370 Inventory 129,800 Common Stock 134,400 Investments ( 48,900 ) Paid-In Capital in Excess of ParCommon Stock 15,280 Compute the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend declaration of $ 24,750 which was paid in the current year.

Increase Increase (Decrease) $71,190 Accounts Receivable (net)48,200 129,800 Decrease) $( 52,460) 82,370 134,400 15,280 Cash Accounts Payable Bonds Payable Common Stock Paid-In Capital in Excess of Par-Common Stock Inventory Investments (48,900)