Presented below is information related to Nash Company at December 31, 2020, the end of its first year of operations.

Sales revenue		$313,490
Cost of goods sold		137,240
Selling and administrative expenses		49,800
Gain on sale of plant assets		31,650
Unrealized gain on available-for-sale debt investments		9,650
Interest expense		6,550
Loss on discontinued operations		10,890
Dividends declared and paid		5,250

Compute the following:

(a)		Income from operations		$
(b)		Net income		$
(c)		Comprehensive income		$
(d)		Retained earnings balance at December 31, 2020