Presented below is information related to Sheridan Company at December 31, 2017, the end of its first year of operations.

Sales revenue		$287,320
Cost of goods sold		126,540
Selling and administrative expenses		53,200
Gain on sale of plant assets		31,270
Unrealized gain on available-for-sale investments		10,590
Interest expense		5,720
Loss on discontinued operations		10,870
Dividends declared and paid		4,570

Compute the following:

(a)		Income from operations		$
(b)		Net income		$
(c)		Comprehensive income		$
(d)		Retained earnings balance at December 31, 2017		$