The income statement for the year $2027$ of Waterway Co$.$ contains the following information:

Revenues

$$72400$

Expenses:

$\backslash$table$[[$Salaries and Wages,$$46200,],[$Rent Expense,$12000,],[$Advertising Expense,$10500,],[$Supplies Expense,$6300,],[$Utilities Expense,$2500,],[$Insurance Expense,$1800,],[$Total expenses,,$79300],[$Net income $($loss$),,$$$(6900)$