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At the beginning of the current fiscal year, the balance sheet of Cummings Company showed liabilities of $439.000. During the yeat, liabilities decreased by $79.000, assets increased by $151,000, and paid-ln copital increased by $14,000 to $376,000. Dividends declared and paid during the year were $122,000. At the end of the yeat, stockholders' equity totaled $750,000. Required: Calculate net income or loss for the year. Note: Amounts to be deducted should be indicated with a minus sign