Skysong Co. reports the following information for 2020: sales revenue $776 , 200 , cost of goods sold $517 , 000 , operating expenses $90 , 200 , and an unrealized holding loss on available-for-sale debt securities for 2020 of $60 , 700 . It declared and paid a cash dividend of $12 , 430 in 2020. Skysong Co. has January 1,2020, balances in common stock $369 , 200 ; accumulated other comprehensive income $88 , 300 ; and retained earnings $98 , 980 . It issued no stock during 2020. (Ignore income taxes.)