Last year you sold short 400 shares of stock selling at $ 92.74 per share. Six months later the stock had fallen to $53.08 per share. Over the six-month period the company paid out two dividends of $ 1.17 per share. Your total commission cost for selling and buying the shares came to $140. Determine your profit or loss from these transactions.

Your profit (or loss) from these transactions is $___