Refer to the list of accounts and balances below for the year-ended December 31. Common Stock Depreciation Expense Dividends Fees Earned Insurance Expense Miscellaneous Expense Prepaid Insurance Expense Rent Expense Retained Earnings Sales Revenue Supplies Expense Unearned Sales Revenue Utilities Expense Wages Expense Wages Payable $ 588,000 $ 66,000 $ 13,000 $ 485,400 $ 58,800 $ 9,400 $ 26,500 $ 70,000 $ 195,500 $ 42,600 $ 20,100 $ 47,000 $ 7,000 $ 277,800 $ 8,400 What is the net income or net loss for the year-ended December 31? (Net Loss shown negative) Os 65,900 Os 18,900 $ 5,900 O (S 7.600)