Beginning Retained Earnings $217,000
Plus: Net Income ?
Less: Dividends 56,000
Ending Retained Earnings $231,000

$217,000+X-$56,000=$231,000
-217,000 +56,000 -161,000
X=$70,000

So 'X' or Net Income= $70,000

This is correct.

But please next time start your own thread for your question rather than tagging onto someone else's old one. I've moved yours into its own thread.