Presented below is information related to Cullumber Company at December 31, 2017, the end of its first year of operations. Sales revenue $334,910 Cost of goods sold 149,030 Selling and administrative expenses 54,000 Gain on sale of plant assets 32,710 Unrealized gain on available-for-sale investments 9,080 Interest expense 6,360 Loss on discontinued operations 11,260 Dividends declared and paid 4,660 Compute the following: (a) Income from operations $ (b) Net income $ (c) Comprehensive income $ (d) Retained earnings balance at December 31, 2017 $