The chаnges in аccоunt bаlances fоr Allen Incоrporated for the current year are as follows: Assets $ 245,000 debit Common stock 145,000 credit Liabilities 72,000 credit Paid-in capital—excess of par 19,000 credit Assuming the only changes in retained earnings during the current year were for net income and a $33,000 dividend, what was net income for the current year?