Blue Spruce Corp. is a private camping ground near the Mount Miguel Recreation Area. It has compiled the following financial information as of December 31, 2017. Determine Blue Spruce Corp.u0092s net income for 2017.

Service revenue (from camping fees)

,440

Dividends

,780

Sales revenue (from general store)

35,500

Notes payable

71,000

Accounts payable

15,620

Expenses during 2017

source