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

Sales revenue		$312,580
Cost of goods sold		140,110
Selling and administrative expenses		46,800
Gain on sale of plant assets		30,970
Unrealized gain on available-for-sale investments		10,550
Interest expense		5,460
Loss on discontinued operations		11,850
Dividends declared and paid		4,500

Compute the following:

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