Rochester, N.Y.-based Eastman Kodak Co. posted record...

Rochester, N.Y.-based Eastman Kodak Co. posted record sales and a 13% increase in net earnings for 1986, despite unusual and other special charges that were $71 million greater than those recorded in 1985. In addition, the company incurred a $50-million reduction in U.S. investment tax credit as a result of the 1986 tax law change. Worldwide sales of $11.55 billion were up 9% from $10.63 billion reported for 1985, reflecting increased unit volume as well as the favorable effect of the improvement in the overvalued U.S. dollar, a spokesman said.