How do I solve this question? I need to show my work?

01 At the end of 2021, Lunar Company reported the following amounts on its balance sheet: Cash 5 27,600 Accounts receivable 129,100 Equipment 78,300 Land 250,000 Accounts payable 105,000 Common stock 200,000 Retained earnings 180,000 Assume that Lunar's stockholders' equity on January 1, 2021 was $310,000. Lunar did not issue common stock during the year, but it paid $15,000 cash in dividends. How much is Lunar's net income or loss for 2021? Note: your answer should be formatted as a whote number without currency symbols or punctuation