On December 31, 2007 the Adandt Company listed the following items in its adjusted trial balance:

Extraordinary loss (pretax) ................$ 8,000

Interest revenue ..................... 2,500

Sales returns and allowances ................ 3,000

Selling expenses .................... 14,000

Cost of goods sold .................... 95,000

Loss on sale of equipment (pretax) ............$ 2,000

General and administrative expenses ............ 17,000

Sales .......................... 163,000

Unrealized decrease in value of available-for-sale securities .. 1,800

Additional data:

1. Seven thousand shares of common stock have been outstanding the entire year.

2. The income tax rate is 30% on all items of income.

Required

1. Prepare a 2007 multiple-step income statement.

2. Prepare a 2007 single-step income statement.

3. Prepare a 2007 statement of comprehensive income.