Presented below is information related to Viel Company at December 31, 2020, the end of its first year of operations. Sales revenue 310,000 Cost of goods sold 110,000 Selling and administrative expenses 50,000 Gain on sale of plant assets 30,000 Unrealized gain on non-trading equity securities 10,000 Interest expense 6,000 Loss on discontinued operations 12,000 Allocation to non-controlling interest 40,000 Dividends declared and paid 5,000 Instructions Compute the following: (1) income from operations, (2 If net income $162,000, a) how much is comprehensive income b) retained earnings balance at December 31, 2020