compute net income

Question

stockholder's equity - Jan 1, 2014 - $109,200

stockholder's equity - Dec 31, 2014 - $113,100

stockholder's investments during 2014 - $15,600

dividents paid during 2014 - $46,800

revenues during 2014 - $403,000

compute 2014 net income

Answer 1

The answer should be $35,100. This is computed as follow:

[113,100+46,800-15,600-109,200]

I just used the workback method.

Revenue should not be considered.