Last year you sold short 400 shares of stock selling at $107.55 per share. Six months later the stock had fallen to $43.48 per share. Over the six-month period the company paid out two dividends of $1.73 per share. Your total commission cost for selling and buying the shares came to $163. Determine your profit or loss from these transactions.
Your profit (or loss) from these transactions is $ ________ (Round to the nearest dollar.)