4. QQ Ting provided the following partial-trial balance for the current year. Prepare a multi-step statement of comprehensive income for the year ended December 31. QQ TING is subject to a 30% income tax rate.

QQ TING Partial Trial Balance (Selected Accounts)

For the Year Ended December 31

Accounts Debit Credit

Sales $845,300

Dividend Income 19,470

Interest Income 25.420

Gain on Disposal of Discontinued Operations 34,860

Unrealized Gain on Available-for-Sale Investments 17,260

Loss on Disposal of Equipment 9,650

Loss on Foreign Currency Translation 33,620

Loss on Discontinued Operations 46,730

Loss on Asset Impairment 16,060

Dividends 110.000

Cost of Goods Sold 320,900

Office Supplies Expense 34,560

Sales Salaries Expense 68,740

Selling Expenses 11,210

Accounting and Legal FeesGeneral Expense 12,400

Advertising Expense 32,780

Office Salaries Expense 41,390

Depreciation ExpenseGeneral Expense 29,300

Interest Expense 7,570

Treasury Shares Acquired 31,330