Why is 148990 not correct?

Presented below is information related to Blossom Company at December 31, 2020, the end of its first year of operations. Sales revenue $322,170 138,320 51,700 30,260_ Cost of goods sold Selling and administrative expenses Gain on sale of plant assets Unrealized gain on available-for-sale debt investments Interest expense Loss on discontinued operations Dividends declared and paid 9,200 5,820 12,220 4,580 Compute the following: (a) Income from operations $ 132150 (b) Net income $ 144370 (c) Comprehensive income $ 153570 (d) Retained earnings balance at December 31, 2020 $ 148990