Presented below is information related to Kingbird Company at December 31, 2025, the end of its first year of operations. Sales revenue Cost of goods sold $287,320 126,540 Selling and administrative expenses 53,200 Gain on sale of plant assets 31,270 Unrealized gain on available-for-sale debt investments 10,590 Interest expense 5,720 Loss on discontinued operations 10,870 Dividends declared and paid 4,570 Compute the following: (Ignore income tax effects.) (a) Income from operations (b) Net income (c) Comprehensive income (d) Retained earnings balance at December 31, 2025 $