Joanna Danielle Corporation reported the following for 2008: net sales \($3,255,000;\) cost of
goods sold \($1,985,550;\) selling and administrative expenses \($651,000;\) and an unrealized holding loss on available-for-sale securities \($18,000.\) Joanna Danielle's tax rate was 35%.

Required:
Prepare a multiple-step income statement and a statement of comprehensive income using the two-income statement format. Ignore earnings per share.