Please provide the solution to this general accounting question using proper accounting principles.

At year-end, the following information is available from Emily Corp.'s Adjusted Trial Balance (Accounts are in random order, but assume normal account balances): Account Amount Equipment $375,000 Accumulated Depreciation | $180,000 Accounts Payable $115,000 Cost of Goods Sold (COGS) | $195,000 Loss on Equipment Sale $35,000 Depreciation Expense $65,000 Dividends $95,000 Cash $22,000 Salaries Expense $110,000 Sales $890,000 Retained Earnings $210,000 Accounts Receivable $175,000 Based on this information, what is Emily Corp.'s Net Income for the year