last year you sold short 400 shares of stock selling at $86.47 per share. Six months later with the stock had fallen to $40.32 per share. Over the six-month period, the company paid out two dividends of $1.59 per share. Your total commission cost for selling and buying the shares came to $164. Determine your profit or loss from these transactions.

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