Presented below is information related to Novak Company at December 31, 2025, the end of its first year of operations. Sales revenue Cost of goods sold $291,980 128,220 Selling and administrative expenses 51,800 Gain on sale of plant assets 27,190 Unrealized gain on available-for-sale debt investments 10,240 Interest expense 5,700 Loss on discontinued operations 12,550 Dividends declared and paid 4,600 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 $