Last year you sold short 400 shares of stock selling at

$70.26

per share. Six months later the stock had fallen to

$29.12

per share. Over the six-month period the company paid out two dividends of

$1.53

per share. Your total commission cost for selling and buying the shares came to

$160.

Determine your profit or loss from these transactions.

Your profit (or loss) from these transactions is

$nothing.

(Round to the nearest dollar.)