$17,000 180,000 Multiple-Step and Single-Step Income Statements, and statement of Comprehensive Income On December 31, 2019, Opgenorth Company listed the following items in its adjusted trial balance: Loss from fire (pretax) $8,000 General and administrative expenses Interest revenue 3,000 Sales Selling expenses 16,000 Unrealized decrease in fair value of Cost of goods sold 95,000 available-for-sale securities Loss on sale of equipment (pretax) 2,000 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. 1,800 Required: 1. Prepare a 2019 multiple-step income statement. Round earnings per share to two decimal places. OPGENORTH COMPANY Income Statement For Year Ended December 31, 2019 Operating expenses