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Question - The following account balances relate to the stockholders' equity accounts of Sheffield Corp. at year-end.
2022
2021
Common stock, 10,500 and 10,000 shares, issued and
outstanding, respectively, for 2022 and 2021
$160,600
$130,800
Preferred stock, 5,000 shares, issued and outstanding
104,000
Retained earnings
304,600
249,900
A small stock dividend was declared and issued in 2022. The market price of the shares issued was $11,400. Cash dividends of $16,800 were declared and paid in both 2022 and 2021. The common stock and preferred stock have no par or stated value.
Required - What was the amount of net income reported by Sheffield Corp. in 2022?
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