Information related to Viel Company as of December 31, 2014, at the close of its first year of operations, is presented below.

1. Sales revenue $304,760
2. Cost of goods sold 143,470
3. Selling and administrative expenses 52,520
4. Gain on sale of plant assets 28,570
5. Unrealized gain on available-for-sale investments 11,270
6. Interest expense 6,360
7. Loss on discontinued operations 11,190
8. Allocation to non-controlling interest 40,740
9. Dividends declared and paid 4,980

Calculate the following:

a) Operating profit

b) Net Income

c) Net profit attributable to the majority shareholders of Viel Company

d) Comprehensive income

e) Balance of retained earnings as of December 31, 2014