Blue Spruce Corp. had the following assets and liabilities on the dates indicated. December 31 Total Assets Total Liabilities 2021 $478,000 $189,000 2022 $558,000 $239,000 2023 $688,000 $339,000 Blue Spruce began business on January 1, 2021, with an investment of $96,000 from stockholders. From an analysis of the change in stockholders' equity during the year, compute the net income (or loss) for: (a) 2021, assuming Blue Spruce paid $20,000 in dividends for the year. Net income (loss) for 2021 $ (b) 2022, assuming stockholders made an additional investment of $41,000 and Blue Spruce paid no dividends in 2022. Net income (loss) for 2022 $ (c) 2023, assuming stockholders made an additional investment of $33,000 and Blue Spruce paid dividends of $30,000 in 2023. Net income (loss) for 2023 +A $