On August 30, and again on December 18 , the board of directors declared $0.70 per share cash dividends on the outstanding common shares. On September 12,35,000 additional common shares were issued. Under the assumption that there were no transactions affecting retained earnings other than the ones just described, determine the 2024 net income (net loss) of Vision Consulting Inc.. Indicate whether Vision Consulting Inc. had a net gain or loss in 2024