3. On December 31, 2019, PUSHBA Company lists the following accounts in its adjusted trial balance: Sales (Net) Unrealized increase in value of available for sales of securities Operating Expenses Cost of Goods Sold $160,000 $ 1,800 $31,000 $95,000 PUSHBA's income tax rate is 30% on all items of income. Required: a. Prepare 2019 multiple-step comprehensive income statement, using one statement approach. b. Prepare 2019 multi-step statement of comprehensive income, using two statement approach