A company calculated its net income to be $78,150 based on the unadjusted trial balance. The following adjusting entries were then made for:

• Salaries and wages owed but not yet paid of $850.
• Interest earned but not received from investments of $810.
• Prepaid insurance premiums amounting to $610 have expired.
• Unearned revenue in the amount of $810 has now been earned.

Determine the amount of net income (loss) that will be reported after the adjustments are recorded. Ignore income taxes for this problem.