The statement of income for Concord Cleaning Services Ltd. for the year ended November 30 shows Service Revenue $134,100; Salaries Expense \$68,900; Repairs and Maintenance Expense \$14,000; Supplies Expense \$6,100; Utilities Expense \$2,200; and Income Tax Expense $6,100. The statement of changes in equity shows an opening balance for Retained Earnings of $47,800 and Dividends Declared $5,300. (a) Calculate the net income or loss for the year. Net Income/loss eTextbook and Media List of Accounts Uing multiple attempts has impacted your score. Attempts: 2 of 3 used