8. 14 points) A company reported the following asset and liability balances at the end of 2013 and 2014: Total Assets Total Liabilities 2013 6,844,000 3,240,600 2014 7,266,000 3,866,144 During 2014, cash dividends of $18,000 were declared and paid, and common stock was issued for $250,000. How much was the 2014 net income (or loss)