Flounder Company at December 31, 2017, the end of its first year of operations.

Sales revenue $282,670

Cost of goods sold 147,300

Selling and administrative expenses 49,900

Gain on sale of plant assets 28,660

Unrealized gain on available-for-sale investments10,390

Interest expense 6,030

Loss on discontinued operations11,260

Dividends declared and paid5,190

Compute the following:

(a)Income from operations$ ?

(b)Net income$ ?

(c)Comprehensive income$ ?

(d)Retained earnings balance at December 31, 2017$ ?