4. Fitzgerald Products, Inc. provided the following information from its adjusted trial balance for the year ended December 31, 2021. Account Sales revenue Cost of goods sold Salaries expenses Selling expenses General and administrative expenses Restructuring costs Interest revenue Interest expense Unrealized gains on trading securitie s Loss on sale of equipment Unrealized losses on debt securities Debit Credit $ 22,500,000 $ 7,700,000 2,400,000 1,250,000 975,000 1,150,000 35,000 64,000 220,000 15,000 145,000 The company has not recorded the income tax yet. The company's income tax rate is 20% on all items of income and loss. Nonrecurring transactions that also All transactions are material in The other transactions are as follows: . . During the year, Fitzgerald Products, Inc. completed the sale of one of its operating department that qualifies as a component of the entity in accordance with GAAP. The department had a loss from operations of $450,000 in 2021 prior to the sale. The assets of the department were sold at a gain of $1,200,000. In 2021, it was discovered that depreciation expense in 2020 for the machinery was understated by $15,000. Positive foreign currency translation adjustment for the year turned out $170,000. Required: a. Prepare Fitzgerald Products' single continuous multiple-step statement of comprehensive income for 2021. b. Prepare a separate state ment of comprehensive income for 2021 (20 points)