Shep Company's records show the following information for the current year. Total assets Total liabilities Beginning of year $ 54,800 $ 24,400 End of year $ 86,000 $ 37,400 Determine net income (loss) for each of the following separate situations. (For all requirements, losses should be entered with a minus sign.) a. Additional owner investments of $5,400 were contributed, and withdrawals of $9,400 were made during the current year. b. Additional owner investments of $15,600 were contributed, and no withdrawals were made during the current year. c. No additional owner investments were contributed, and withdrawals of $14,400 were made during the current year. a. Net income (loss) b. Net income (loss) c. Net income (loss)