Presented below is information related to Bridgeport Company at December 31, 2017, the end of its first year of operations.

Sales revenue $322,990
Cost of goods sold 143,460
Selling and administrative expenses 49,300
Gain on sale of plant assets 27,900
Unrealized gain on available-for-sale investments 9,390
Interest expense 5,590
Loss on discontinued operations 12,730
Dividends declared and paid 4,750

Compute the following:
(a) Income from operations
(b) Net income
(c) Comprehensive income
(d) Retained earnings balance at December 31, 2017