Beck Company had the following accounts and balances at the end of the year. What is net income or net loss for the year?

Cash	$75,000
Accounts Payable	$12,000
Common Stock	$21,000
Dividends	$12,000
Operating Expenses	$15,000
Accounts Receivable	$59,000
Inventory	$41,000
Longminusterm Notes Payable	$33,000
Revenues	$92,000
Salaries Payable	$33,000