The following is information for Bridgeport Corp. for the year ended December 31, 2017:

FV-OCI investments Administrative expenses Dividend revenue Net sales revenue $79,000 Unrealized gain on Interest income Cost of goods sold 910,000 Selling expenses 46,000 7,000 678,000 56,500 52,000 22,000 Loss on inventory due to decline in net realizable value (NRV) Loss on sale of equipment Depreciation expense related to buildings omitted by mistake in 2016 Retained earnings at December 31, 2016 Lossother (due to expropriation of land) Dividends declared 35,000 51,000 62,000 41,000