Presented below is information related to Sheffield Company at December 31, 2020, the end of its first year of operations. Sales revenue Cost of goods sold $282,670 147,300 Selling and administrative expenses 49,900 Gain on sale of plant assets 28,660 Unrealized gain on available-for-sale debt investments 10,390 Interest expense 6,030 Loss on discontinued operations 11,260 Dividends declared and paid 5,190 Compute the following: