Benzi Co$.$ had the following transactions for the month:

Provided services for $$500$ on account.

Received $$300$ from credit clients.

Purchased supplies for $$100$ cash.

Provided services for $$300$ cash.

Recorded depreciation for $$250.$

Recorded $$125$ of expired insurance from an insurance policy purchased with cash in the previous year.

Under the accrual basis of accounting, what is the amount of net income $($loss$)?$