Presented below is information related to Metlock Company at December 31, 2020, the end of its first year of operations. Sales revenue $323,690 Cost of goods sold 126,920 Selling and administrative expenses 50,900 Gain on sale of plant assets 29,890 Unrealized gain on available-for-sale debt investments 9,060 Interest expense 6,180 Loss on discontinued operations 12,240 Dividends declared and paid 4,680 Compute the following: (a) Income from operations $ (b) Net income $ (c) Comprehensive income $ (d) Retained earnings balance at December 31, 2020 $