Shep Company's records show the following information for the current year: {:[" Beginning of "],[" year "]:} End of year Total assets $54,800 $86,000 Total liabilities $24,400 $37,400 Determine net income (loss) for each of the following separate situations. Note: For all requirements, losses should be entered with a minus sign. a. Additional common stock of $5,400 was issued, and dividends of $9,400 were paid during the current year. b. Additional common stock of $15,600 was issued, and no dividends were paid during the current year. c. No additional common stock was issued, and dividends of $14,400 were paid during the current year