Last year you sold short 400 shares of stock selling at $75.77 per share. Six months later the stock had fallen to $32.75 per share. Over the six-month period, the company paid out two dividends of $1.93 per share. Your total commission cost for selling and buying the shares came to $120. Determine your profit or loss from these transactions. Your profit (or loss) from these transactions is $ (Round to the nearest dollar.)