plz answer fast and correct

At the beginning of the current fiscal year, the balance sheet of Cummings Company showed liabilities of $439.000. During the yoar: labilitiet decreased by $79.000, assets increased by $151.000, and paid-in capital increased by $14.000 to $376.000. Dividends declared and paid during the year were $122.000. At the end of the year, stoclholders' equity totaled $750.000 Required: Calculate het income or loss for the year. Notes Amounts to be deducted should be indicated with a minus sign