The first thing to remember that Assets = Liabilities + Equity, so your total change in assets needs to be equal to your total change in liabilities and equity.
If you add all the asset changes you get: 79000 + 45000 +127000 - 47000 = 204,000
If you add all the liabilities changes you get: -51000 + 82000 = 31,000
If you add all the equity changes you get: 125000 + 13000 - 19000 (dividends) = 119,000
Which gives us: 204,000 = 31,000 + 119,000 + Net Income
204,000 = 150,000 + Net Income
Net Income = 54,000
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