3. From the following information for the year 2018 prepare an income statement and a statement of shareholders' equity for a company with shareholders' equity at the beginning of 2018 of $5270 million. Amounts are in million Sales $ 7158 Common dividends paid 250 Selling expense 2350 Research and Development costs 600 Cost of goods sold 4850 Share issues 910 Unrealized gain on securities available for sale 97 Income Taxes (450) Also calculate comprehensive income and net payout. Income taxes are negative. How can this be