Deflated Ball Incorporated (DBI) reported the following information in the Accounts Receivable section of their end of year 2015 financial statements: Accounts Receivable $ 103,000 Allowance for Doubtful Accounts (1,600) During 2016 the following occurred: • Payments on A/R by customers was $ 88,100 • Credit Sales were $ 130,000 • Write-offs of A/R were $ 6,100 • DBI’s NET INCOME was $53,000 ] If the write-offs in 2016 would have been $ 4,500 (instead of 6,100) what would DBI have reported for their 2016 NET INCOME ?