Answer :
Answer:
$65,000
Explanation:
The computation of the net income is shown below:
As we know that
Ending balance of capital account = Beginning balance of capital account + net income - the withdrawn amount + additional amount invested
where,
Ending balance of capital account equal to
= Ending balance of total assets - ending balance of total liabilities
= $995,000 - $270,000
= $725,000
And, the opening balance of capital account equal to
= Opening balance of total assets - opening balance of total liabilities
= $940,000 - $300,000
= $640,000
So, the net income is
$725,000 = $640,000 + net income - $45,000 + $65,000
So, the net income equal to $65,000