The equity sections from the 2020 and 2021 balance sheets of Fab-Form Industries Inc. appeared as follows: Fab-Form Industries Inc. Equity Section of the Balance Sheet December 31, 2020 Contributed capital: Common shares, unlimited shares authorized, 96,300 shares issued and outstanding Retained earnings Total equity $ 691,000 561,608 $1,252,608 Book brint erences Fab-Form Industries Inc. Equity Section of the Balance Sheet December 31, 2021 Contributed capital: Common shares, unlimited shares authorized, 115,800 shares issued and outstanding Retained earnings Total equity $ 839,200 462,600 $1,301,800 On March 16, June 15. September 5, and November 22, 2021, the board of directors declared $0.20 per share cash dividends on the outstanding common shares. On October 14, 2021, 19,500 additional common shares were issued. Required: Under the assumption that there were no transactions affecting retained earnings other than the ones given, determine the 2021 pro (loss) of Fab-Form Industries Inc