Whispering Winds Corp. had the following assets and liabilities on the dates indicated. December 31 Total Assets Total Liabilities 2021 $490,000 $183,000 2022 $570,000 $233,000 2023 $700,000 $333,000 Whispering Winds began business on January 1, 2021, with an investment of $95,000 from stockholders. From an analysis of the change in stockholders' equity during the year, compute the net income (or loss) for: (a) 2021, assuming Whispering Winds paid $25,000 in dividends for the year. Net income (loss) for 2021 $ 237000 (b) 2022, assuming stockholders made an additional investment of $40,000 and Whispering Winds paid no dividends in 2022. Net income (loss) for 2022 $ (c) 2023, assuming stockholders made an additional investment of $37,000 and Whispering Winds paid dividends of $29,000 in 2023. Net income (loss) for 2023 $