Goldman Sachs reported a jump in first-quarter earnings Tuesday following an uptick in its trading business and said merger and acquisition dialogue was picking up. Net income for the quarter ending March 31 was $2.7 billion, up 26.6 percent from the year-ago period. Revenues were up 25.0 percent to $10.0 billion. Goldman scored an increase in revenues in its closely-watched fixed income, currency and commodities, a division that has been slumping in recent quarter. Revenues surged even more in equity trading, boosted by the same wave of stock market volatility that lifted Goldman's competitors. Goldman last experienced such strength in both areas of trading in 2015.