Presented below is information related to Viel Company at December 31, 2015, the end of its first year of operations. Sales revenue Cost of goods sold Sales salary expense Officer salary expenses Gain on sale of plant assets Unrealized gain on non-trading equity securities Interest expense Loss on discontinued operations Allocation to non-controlling interest Dividends declared and paid 310,000 140,000 25,000 25,000 30,000 10,000 6,000 12,000 40,000 5,000 Instructions: Compute the following: (a) income from operations, (b) net income, (c) net income attributable to Viel Company controlling shareholders, (d) comprehensive income, and (e) retained earnings balance at December 31, 2015