Please show formulas used

Blue Spruce Corp. had the following assets and liabilities on the dates indicated. December 31 Total Liabilities Total Assets $478,000 2019 $189,000 2020 $558,000 $239,000 2021 $688,000 $339,000 Blue Spruce began business on January 1, 2019, with an investment of $96,000 from stockholders From an analysis of the change in stockholders equity during the year, compute the net income (or loss) for: (a) 2019, assuming Blue Spruce paid $20,000 in dividends for the year. Net income (loss) for 2019 $ 76000 (b) 2020, assuming stockholders made an additional investment of $41,000 and Blue Spruce paid no dividends in 2020, Net income (loss) for 2020 (c) 2021, assuming stockholders made an additional investment of $16,000 and Blue Spruce paid dividends of $30,000 in 2021. Net Income (loss) for 2021