The equity sections from the 2020 and 2021 balance sheets of Fab-Form Industries Inc appeared as follows: ab-Yorm Industries Inc. Equity Section of the Balance Sheet Decomber 31, 2020 Contributed capital? Common shares, unlimited shares authorized, 96,000 shares issued and outstanding $ 688,000 Retained earnings 558,608 Total equity 51, 246,600 Fab-Form Industries Inc Equity Section of the Balance Sheet December 31, 2021 Contributed capitals Common shares, unlimited narea authorized, 115,200 shares sued and outstanding Retained earning Total equity $033,920 459,600 $1.293, 520 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, 19,200 additional common shares were issued. Contributed capital: Common shares, unlimited share authorized 115,200 shares issued and outstanding Retained earnings Total equity S 833, 920 459,600 $1,293, 520 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, 19,200 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 profit (loss) of Fab-Form Industries Inc