Toth Company had the following assets and liabilities on the dates indicated.

December 31		Total Assets		Total Liabilities
2014		$482,088		$302,960
2015		$562,088		$352,960
2016		$692,088		$452,960

Toth began business on January 1, 2014, with an investment of $91,815 from stockholders. From an analysis of the change in stockholders equity during the year, compute the net income (or loss) for: (a) 2014, assuming Toth paid $15,571 in dividends for the year.

(b) 2015, assuming stockholders made an additional investment of $47,386 and Toth paid no dividends in 2015.

(c) 2016, assuming stockholders made an additional investment of $18,547 and Toth paid dividends of $18,158 in 2016.