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Posted: July 21st, 2024
At the beginning of the current fiscal year, the balance sheet of Cummings Co
At the beginning of the current fiscal year, the balance sheet of Cummings Co. showed liabilities of $438,000. During the year, liabilities decreased by $72,000; assets increased by $154,000; and paid-in capital increased by $20,000 to $380,000. Dividends declared and paid during the year were $124,000. At the end of the year, stockholders' equity totaled $758,000.Required:Calculate net income or loss for the year. (Amounts to be deducted should be indicated with a minus sign.)
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