Presented below is information related to Nicole Company at December 31, 2025, the end of its first year of operations:

Sales revenue. $313,490 , COGS $137,240, Selling/Adminstrative 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 (ignore income tax effects)

a income from operations. $____________

b Net income. $________________

c Comprehensive income. $______________

d Retained earnings balance at December 31, 2025. $___________