Last year you sold short 400 shares of stock selling at $107.78

107.78 per share. Six months later the stock had fallen to $63.66

63.66 per share. Over thesix-month period the company paid out two dividends of $1.21

1.21 per share. Your total commission cost for selling and buying the shares came to $102

102. Determine your profit or loss from these transactions.