Presented below is information related to Viel Company at December 31, 2014, the end of its first year of operations.

Sales revenue		$304,760
Cost of goods sold		143,470
Selling and administrative expenses		52,520
Gain on sale of plant assets		28,570
Unrealized gain on available-for-sale investments		11,270
Interest expense		6,360
Loss on discontinued operations		11,190
Allocation to noncontrolling interest		40,740
Dividends declared and paid		4,980

Compute the following:

a) Income from operations

b) Net Income

c) Net income from attributable to Viel Company's controlling shareholds

d) Comprehensive income

e) Retained earnings balance at December 31, 2014