E3.1 (LO 2, 4) (Compute Income Measures) Presented below is information related to Viel AG at December 31, 2025, the end of its first year of operations.

Sales revenue €310,000 Cost of goods sold 140,000 Selling and administrative expenses 50,000 Gain on sale of plant assets 30,000 Unrealized gain on non-trading equity securities 10,000 Interest expense 6,000 Loss on discontinued operations 12,000 Allocation to non-controlling interest 40,000 Dividends declared and paid 5,000 Instructions Compute the following:

(a) income from operations,

(b) net income,

(c) net income attributable to Viel AG controlling shareholders,

(d) comprehensive income, and

(e) retained earnings balance at December 31, 2025. Ignore taxes.