Presented below is information related to Concord Company at December 31, 2020, the end of its first year of operations. Sales revenue $327,980 Cost of goods sold 148,580 Selling and administrative expenses 52,100 Gain on sale of plant assets 30,840 Unrealized gain on available-for-sale debt investments 9,370 Interest expense 6,060 Loss on discontinued operations 11,970 Dividends declared and paid 5,190 Compute the following: (a) Income from operations (b) Net income (c) Comprehensive income (d) Retained earnings balance at December 31, 2020 $