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

Sales revenue		$327,980
Cost of goods sold		148,580
Selling and administrative expenses		52,100
Gain on sale of plant assets		30,840
Unrealized gain on available-for-sale investments		9,370
Interest expense		6,060
Loss on discontinued operations		11,970
Dividends declared and paid		5,190

Compute the following:

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