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At the beginning of the current fiscal year, the balance sheet for Davis Co. showed liabilities of $416,000. During the year, liabilities decreased by $23,400, assets increased by $84,500, and paid-in capital increased from $39,000 to $249,600. Dividends declared and paid during the year were $32,500. At the end of the year, stockholders' equity totaled $557,700. Calculate net income (or loss) for the year. (Negative amounts should be indicated by a minus sign.) Stockholders' Equity PIC Assets Liabilities RE Beginning 865,800 416,000+ 39,000 |+ 10.800 Changes 84,500(23,400) 178,100 (70,200) Net loss (32,500) Dividends Ending: 950,300S 3 39600249,600+ 308,100 SE)