selling and buying the shares

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.)