Last year you sold short 400 shares of stock selling at $108.11 per share. Six months later the stock had fallen to $52.97 per share. Over the six-month period, the company paid out two dividends of $1.81 per share. Your total commission cost for selling and buying the shares came to $111. Determine your profit or loss from these transactions.

Last year you sold short 400 shares of stock selling at $108.11 per share. Six months later the stock had fallen to $52.97 per share. Over the six-month period, the company paid out two dividends of $1.81 per share. Your total commission cost for selling and buying the shares came to $111. Determine your profit or loss from these transactions. Your profit (or loss) from these transactions is $ (Round to the nearest dollar.)