[20 points] Presented below is a consolidated income statement of Korea Company in its first year of operations. The following information is provided at December 31, 2022, the end of its first year. Sales revenue $420,000 210,000 Cost of goods sold Selling and administrative expenses 75,000 Gain on sale of plant assets 45,000 Unrealized gain on equity securities designated at fair value through oci 15,000 Financing costs 10,000 25,000 Loss on discontinued operations pre-tax, where tax rate is 20% for the discontinuing operation. Allocation to non-controlling interest 60,000 Dividends declared and paid 12,000 Compute the following (a) income from operations (operating income), (b) net income, (c) net income attributable to Korea Company shareholders, (d) comprehensive income, and (e) retained earnings balance at December 31, 2022