please show steps thanks!

At the beginning of the current fiscal year, the balance sheet of Cummings Co showed liabilities of $435,000. During the year, liabilities decreased by $78,000, assets increased by $152,000, and paid in capital increased by $13.000 to $383.000. Dividends declared and paid during the year were $126,000. At the end of the year stockholders' equity totaled S756,000. Required: Calculate net income or loss for the year. (Amounts to be deducted should be indicated with a minus sign.) Stockholders' Equity PIC RE Beginning Changes - Liabilities. $ 435,000+ (78,000) 152.000 13,000 Ending $ 383000 $756,000 SE