Seidner Company had the following account balances at the end of the first year of operations: Revenues $102,000 Salaries Expense $18,000 Dividends $13,000 Utilities Expense $12,000 Advertising Expense $6,000 Short-term Investments $20,000 Cash $33,000 Land $50,000 Common Stock $50,000 What is the amount of net income or net loss for the year?