Presented below is information related to Bonita Corporation at December 31, 2017, the end of its first year of operations. Sales revenue $ 537,000 367,000 Cost of goods sold Interest expense 30,300 109,700 Selling and administrative expenses Dividends declared and paid 10,900 Loss on sale of investments 5,000 24,000 Allocation to non-controlling interest Unrealized gain on available-for-sale financial assets 17,400 Gain on discontinued operations 19,400 Compute the following: Ignore tax effects. (a) Income from operations $ (b) Net income $ (c) Net income attributable to Bonita Corporation controlling shareholders $ (d) Comprehensive income (e) Retained earnings balance at December 31, 2017 $