Daniels company reports the following year-end account balances at december 31, 2017. accounts payable $20,000 inventory $40,000 accounts receivable $40,000 land $100,000 bonds payable, long-term $250,000 goodwill $10,000 buildings $160,000 retained earnings $115,000 cash $50,000 sales revenue $500,000 common stock $100,000 supplies inventory $5,000 cost of goods sold $200,000 supplies expense $20,000 equipment $80,000 wages expense $100,000 what is daniels' net income for 2017?