Presented below is information related to Concord Corporation at December 31, 2017, the end of its first year of operations. Sales revenue Cost of goods sold $535,000 364,000 Interest expense 33,400 Selling and administrative expenses 110,400 Dividends declared and paid 9,900 Loss on sale of investments 4,900 Allocation to non-controlling interest 21,300 Unrealized gain on available-for-sale financial assets 16,500 Gain on discontinued operations 16,500 Compute the following: Ignore tax effects. (a) Income from operations (b) Net income (c) Net income attributable to Concord Corporation controlling shareholders $ (d) Comprehensive income (e) Retained earnings balance at December 31, 2017 $ $