The following is selected information from Swifty Corporation for the fiscal year ending October 31, 2022. Cash received from customers $228000 Revenue recognized 334400 Cash paid for expenses 129200 Cash paid for computers on November 1, 2021 that will be used for 3 years 36480 Expenses incurred including any depreciation 164160 Proceeds from a bank loan, part of which was used to pay for the computers 76000 Based on the accrual basis of accounting, what is Swifty's net income for the year ending October 31, 2022