The Income Summary and Karen Randall, Capital accounts for Randall Printing Company at the end of its accounting period follow.

ACCOUNT: Income Summary	ACCOUNT NO. 399
									Balance
Date		Description		Debit		Credit		Debit		Credit
Dec.	31		Closing				48,500				48,500
	31		Closing		31,100						17,400
	31		Closing		17,400						0

ACCOUNT: Karen Randall, Capital	ACCOUNT NO. 301
								Balance
Date		Description	Debit		Credit		Debit		Credit
Dec.	1									154,000
	31		Closing			17,400				171,400
	31		Closing	6,800						164,600

1. What is the total revenue for the period?
2. What is the total expenses for the period?
3. What is the net income (loss) for the period?
4. What is the owners withdrawals for the period?