The Sam Corporation operates several factories in the Midwest that manufacture puppets. The December 31, 2018, year-end trial balance contained the following income statement items:

Account	Debits	Credits
Sales Revenue		13,500
Interest Revenue		50
Loss on Sale of Investments	100
Cost of Goods Sold	6,200
Selling Expenses	620
General and Admin Expense	1,520
Interest Expense	40
Research and Development Expense	1,200
Income Tax Expense	900

Calculate the companys operating income (loss) for the year.