Presented below is information related to Barella Company at December 31, 2020, the end of its fiscal year: Allocation to non-controlling interest $10,200 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 operations 11,000 Selling and administrative expenses 68,000 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)