How to caculate net loss/income

p. are shown below. In 2021 no dividends were declared. Ca Account Cash Rent Receivable Notes Receivable Rent Payable Unearned Revenue Long-Term Notes Payable Share Capital Retained Earnings 2021 2020 35,000 134,000 40,500 126,500 196,000 288,500 36,000 74,000 36,500 15,000 57,000 149,000 80,500 180,500 61,500 130,500 Dividends Paid in 2021 = $ 0 Net Loss in 2021 = $ 99,000 That is not the correct net loss