Find net income

Increase Increase
(Decrease) (Decrease)
Cash 69000 accounts Payable (51000)
Accounts Receivable 45000 Bond Payable 82000
Inventory 127000 Common Stock 125000
Investments (47000) Add Paid in Capital 13000

(Computation of Net Income)

Compute the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend declaration of $24,000 which was paid in the current year.

I know I must use Assets=liability+Owners Equity=Net Worth I am confused.