The total assets and the total liabilities of a business at the beginning and at the end of the year appear below. During the year, dividends were declared and paid in the amount of $4855 and the company issued additional shares of stock amounting to $5110. Assets Liabilities Beginning of year $86126 $20972 End of year $86737 $20993 What is the amount of net income or net loss during the year? (record your answer as a positive number for net income and as a negative number for a net loss)