Information related to Viel Company as of December 31, 2017, at the close of its first year of operations, is presented below. (Calculate income measures)

Sales revenue $310,000

Cost of goods sold 140,000

Selling and administrative expenses 50,000

Gain on sale of plant assets 30,000

Unrealized gain on available-for-sale investments10,000

Interest expense 6,000

Loss on discontinued operations12,000

Dividends declared and paid 5,000

Calculate the following: 

(a) operating income, 

(b) net income, 

(c) comprehensive income, and 

(d) balance of retained earnings as of December 31, 2017. (Ignore the effects of income tax.)