The following information is available for Berlin Corp. for the year ended December 31, 2017:

Other revenues and gains $ 12,700 Sales revenue $592,000 Other expenses and losses 13,300 Operating expenses 186,000 Cost of goods sold 156,000 Sales returns and Other comprehensive income 5,400 allowances 40,000 Prepare a multiple-step income statement for Berlin Corp. and comprehensive income statement. The company has a tax rate of 30%. This rate also applies to the other comprehensive income.