The accounting records of Nettle Distribution show the following assets and liabilities as of December 31 for Year 1 and Year 2. December 31 Cash Year 1 $ 44,084 23,929 Accounts receivable Office supplies Year 2 $ 6,798 18,761 2,765 3,775 115,871 123,424 Office equipment Trucks Building 45,341 54,341 0 151, 1501 Land 0 37,719 62,910 31,202 Accounts payable Note payable 0 $8,869 Compute net income for Year 2 by comparing total equity amounts for these two years and using the following information: uring Year 2, the owner invested $33,000 additional cash in the business and withdrew $33,600 cash for personal use. Equity, December 31, Year 1 Add: Owner's investment Add: Net income Less: Owner withdrawals Equity, December 31, Year 2 $