Bluebird Products, Inc. provided the following information from its current- year trial balance.

Bluebird Products, Inc. Trial Balance For the Year Ended December 31 Debit Account Retained Earnings, Beginning Balance Accumulated Other Comprehensive Income, Beginning Balance Dividends Sales Interest Income Dividend Income Gain on Disposal of Plant Assets Unrealized Gain on Trading Investments Unrealized Gain on Available-for-Sale Bonds Before Tax Gain due to Flood Damage Before Tax Credit S3,200,950 95,675 $76,500 2,200,000 24,500 12,300 100,500 86,000 45,600 109,000