Can the net income or loss for the year be found on the work sheet as the balance item at the bottom of either the BS columns or the Income Statement columns?

Net Income or loss is = Revenues - Expenses. So where do you think these accounts belong, balance sheet or income statement?

When using a worksheet, Net income or loss shall be indicated in the both columns of income statement and balance sheet. But when you are making a statement of financial position, income should be close in the capital account.