On December 31, 2010, TNT Company lists the following accounts in its adjusted trial balance:

Sales (net) ......................... $85,000

Unrealized increase in value of available-for-sale securities ..... 4,000

Operating expenses ....................18,000

Cost of goods sold .....................47,000

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

Required

1. Prepare a 2010 multiple-step income statement, which includes comprehensive income (disregard earnings per share).

2. Prepare (a) a 2010 multiple-step income statement (disregard earnings per share) and (b) a 2010 statement of comprehensive income.