Stiller Co.'s balance sheet on January 31, 2015 follows: Stiller Co. Balance Sheet January 31, 2015 Assets Liabilities and Shareholders' Equity Cash $27,000 Accounts payable $19,000 Accounts receivable 24,000 Salaries payable 15,000 Inventory. 28,000 Long-term notes payable. 55,000 Prepaid insurance 12,000 Common shares 7,000 Net capital asset 155,000 Retained earnings. 150,000 Total assets. $246,000 Total liabilities and shareholders' equity. $246,000 There were several errors made during the preparation of the balance sheet: 1. Ending 2015 inventory was overstated by $4,000. 2. Depreciation expense was overstated by $5,000. 3. Prepaid insurance was overstated by $3,500. 4. Accrued salary expense was understated by $1,500. Net income for 2015 was recorded incorrectly at $91,000. Please make sure your final answer(s) are accurate to the nearest whole number. a) Calculated the corrected net income (loss) for 2015. Net income (loss) for 2015 = $ b) Complete the corrected balance sheet at January 31, 2015. Stiller Co. Balance Sheet January 31, 2015 Assets Liabilities and Shareholders' Equity Cash Accounts payable Accounts receivable Salaries payable... Inventory. Long-term notes payable. Prepaid insurance Common shares.... Net capital asset.. Retained earnings Total assets. Total liabilities and shareholders' equity