The December 31, Year 1, balance sheet for Deen Company showed total stockholders' equity of $156,000. Total stockholders' equity increased by $65,000 between December 31, Year 1, and December 31, Year 2. During Year 2, Deen Company acquired $20,000 cash from the issue of common stock. Deen Company paid a $5,000 cash dividend to the stockholders during Year 2. Required Determine the amount of net income or loss Deen reported on its Year 2 income statement. (Hint. Remember that stock issues, net income, and dividends all change total stockholders' equity.) Not income