please help

At the beginning of the current fiscal year, the balance sheet of Hughey Inc. showed stockholders' equity of $517000. During the year liabilities increased by $23,000 to $239,000, paid-in capital increased by $32,000 to $174.000; and assets increased by $266,000 Dividends declared and paid during the year were $61,000. Required: Calculate net income or loss for the year. (Amounts to be deducted should be indicated with a minus sign.) Assets - Stockholders' Equity PIC RE IP 32.000 + Liabilities + + 23.000 + Beginning Changes 5517.000 266,000 - Ending JE S 239,000 - $ 174,000