Presented below is information related to Crane Company at December 31, 2020, the end of its first year of operations. Sales revenue $316,550
Cost of goods sold 150,400
Selling a nd administrative expenses 53,900
Gain on sale of plant assets 30,560
Unrealized gain on available
-for-sale debt investments 9,460
Interest expense 5,840
Loss on discontinued operations 11,990
Dividends declared and paid 4,730

Compute the following:
a. Income from operations
b. Net Income
c. Net income from attributable to Viel Company's controlling shareholds
d. Comprehensive income
e. Retained earnings balance at December 31, 2020.