The following accounts were taken from Henry Company$’$s

unadjusted trial balance at December $31,2027$:

Accounts payable $............$  $$59,000$

Accounts receivable $.........$  $$47,000$

Cash $........................$  $$36,000$

Common stock $................$  $$52,000$

Cost of goods sold $..........$  $$38,000$

Income tax expense $..........$  $$19,000$

Insurance expense $...........$  $$21,000$

Inventory $...................$  $$55,000$

Land $........................$  $$61,000$

Notes payable $...............$  $$84,000$

Prepaid insurance $...........$  $$18,000$

Rental revenue $..............$  $$32,000$

Repair expense $..............$  $$14,000$

Retained earnings $...........$  $$65,000($at January $1,2027)$

Sales revenue $...............$  $$97,000$

Supplies $....................$  $$31,000$

Trademark $...................$  $$23,000$

Wage expense $................$  $$26,000$

Henry Company has not yet recorded adjusting entries

related to the following two items:

$(1)$  $$16,000$ of supplies were used up during $2027.$

$(2)$  Henry Company has provided services to a customer

totaling $$29,000$ as of December $31,2027.$ However,

the customer has not yet paid Henry Company.

Calculate the net income reported by Henry Company for

$2027$ after the appropriate adjusting entries have been

recorded and posted.