Presented below is information related to Barella Company at December 31, 2020, the end of its fiscal year: Allocation to non-controlling $10,200 interest Cost of goods sold 200,000 Dividends declared and paid 4,000 Financing costs 10,000 Gain on sale of plant assets 40,000 Loss on discontinued 11,000 operations Selling and administrative 68,000 expenses Sales revenue 380,000 (Ignore income taxes) Required: Compute the following: (a) income from operations (15 points) (b) net income (20 points) (c) net income attributable to Barella Company shareholders (10 points)