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Calculation of Net Income from the Change in Shareholders' Equity

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Calculation of net income from the change in shareholders' equity
Presented below are changes in all account balances of Heys Inc. during last year, except for retained earnings.
Calculation of net income from the change in shareholders' equity Presented below are changes in all account balances of Heys Inc. during last year, except for retained earnings.    The only entries in retained earnings were for net income and a dividend declaration of $12,000. Instructions Calculate the net income for last year. The only entries in retained earnings were for net income and a dividend declaration of $12,000.
Instructions
Calculate the net income for last year.

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