Shep Company's records show the following information for the current year. Beginning of End of year year $ 54,800 $ 24,400 Total assets Total liabilities $ 86,000 $ 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. a. Net income (loss) b. Net income (loss). c. Net income (loss)