Compute the net income for 2014 based on the following amounts presented on the adjusted trial balance of D-Lay Company. 
Definitions:
Majority Vote
A decision rule used in many organizations, under which any motion or proposal is passed or approved if it receives more than half of the votes cast.
Mandatory Retirement
A policy that requires employees to retire at a certain age, often considered as a form of age discrimination.
Partnership Agreement
A partnership agreement is a legal contract between partners that outlines the terms of the partnership, including roles, responsibilities, and profit-sharing.
Health Club
A facility offering a range of services for physical exercise and wellness, often including equipment, classes, and personal training.
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