For Each of the Following, Determine the Amount of Net $\$ 71,300$

For each of the following, determine the amount of net income or net loss for the year. (a) Revenues for the year totaled $\$ 71,300$ and expenses totaled $\$ 35,500$ . The shareholders purchased $\$ 15,000$ of common stock during the year.
(b) Revenues for the year totaled $\$ 220,500$ and expenses total ed $\$ 175,000$ . The shareholders were paid $\$ 40,000$ dividends during the year.
(c) Revenues for the year totaled $\$ 149,000$ and expenses total ed $\$ 172,000$ . The shareholders purchased $\$ 12,000$ of common stock and were paid $\$ 16,000$ in dividends during the year.
(d) Revenues for the year totaled $\$ 198,150$ and expenses total ed $\$ 174,200$ . The shareholders were paid $\$ 35,000$ dividends during the year.