Crane Company had the following assets and liabilities on the dates indicated. December 31 2021 2022 2023 Total Assets $460,000 $520,000 $650,000 Total Liabilities $269,000 $319.000 $419.000 Crane began business on January 1, 2021, with an investment of $92,000. From an analysis of the change in owner's equity during the year, compute the net income (or loss) for: (a) 2021, assuming Crane's drawings were $23.000 for the year.