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A company has the following information available for the year ending December 31, 2019: Service Revenue $91,300 Operating Expenses $52,9001 Gain on Sale of Land $32,000 Loss on Sale of Equipment ($2,000) Retained Earnings 12/31/2019 $100,000 Dividends declared in 2019 $22,000 Required: Calculate the company's (A) net income or loss for the year ending December 31, 2019 and (B) the balance in Retained earnings on January 1, 2019, the beginning of the fiscal year