Net income is simply Revenues - Expenses.
In this case 13100-8200=4900
For the second question, first we need to find out what the Shareholders Equity portion of balance sheet is.
Assets= Liabilities+Shareholders Equity.
From this we can determine S/E:
43500=20500+S/E
S/E=23000
Now we need to consider the year's Net Income.
From previous question we know that its 4900, however we have to take into account that dividends are payed out of this amount.
Therefore the retained earnings after dividends are 4900-2140=2760.
The total stockholder's equity is 23000+2760=25760.
