Dublin Window Cleaners began operations on January 1, 2013. The owner invested $400,000 during the first year

Question:

Dublin Window Cleaners began operations on January 1, 2013. The owner invested $400,000 during the first year and made no thdrawals.
During 2014, the business reported net income of $192,000, owner withdrawals of $104,000, and zero owner investments.
In 2015, Dublin Window Cleaners earned net income of $366,000. The owner withdrew $218,000 during 2015 and made no investments. Owner's capital at December 31, 2015, was $605,000.
Required
Calculate the net income or loss for the year 2013.