Blue Spruce Limited reports the following for 2020: sales revenue, $923,000; cost of sales, $770,000; operating expenses, $102,300; and unrealized gain on FV-OCI investments, $58,700. The company had January 1, 2020 balances as follows: common shares, $400,000; accumulated other comprehensive income, $310,000; and retained earnings, $923,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $260,000 dividend payable on January 31, 2021.

having trouble finding the Net income / loss?