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

Sales revenue		$770,000
Cost of goods sold		353,000
Selling and administrative expenses		152,000
Unusual gain on sale of plant assets		75,000
Unrealized gain on available-for-sale investments		38,000
Interest expense		16,000
Loss on discontinued operations		46,000
Allocation to noncontrolling interest		100,000
Dividends declared and paid		19,000

Compute the following. Ignore income tax effects.

(a)		Income from operations		$
(b)		Net income		$
(c)		Net income attributable to Pharoah Companys controlling stockholders		$
(d)		Comprehensive income		$
(e)		Retained earnings balance at December 31, 2020		$