The following is selected information from Whispering Winds Corp. for the fiscal year ending October 31, 2022. Cash received from customers $276000 Revenue recognized 404800 Cash paid for expenses 156400 Cash paid for computers on November 1, 2021 that will be used for 3 years 44160 Expenses incurred including any depreciation 198720 Proceeds from a bank loan, part of which was used to pay for the computers 92000 Based on the accrual basis of accounting, what is Whispering's net income for the year ending October 31, 2022?