Presented below is information related to Viel Company at December 31, 2014, the end of its first year of operations. Sales revenue $317,760 Cost of goods sold 148,890 Selling and administrative expenses 50,370 Gain on sale of plant assets 31,400 Unrealized gain on available-for-sale investments 11,660 Interest expense 5,960 Loss on discontinued operations 11,410 Allocation to noncontrolling interest 40,530 Dividends declared and paid 4,960 Calculate Income from operations, comprehensive income, and the retained earnings balance of December 31,2014