The accountant of ABC Corporation has compiled the following information from the company's records for the year ended December 31, 2019. Interest revenue Interest expense Unrealized gain on non-trading equity securities, net of tax Selling expenses Income tax rate Administrative expenses Cost of goods sold Net sales Cash dividends declared gain on sale of plant assets Loss on discontinued operations, net of tax Allocation to non-controlling interest Loss on disposal of discontinued operations, net of tax 40,000 30,000 40,000 150,000 10% 190,000 600,000 990,000 22,000 19,000 13,000 5,000 6,000 Instructions Prepare a comprehensive income statement using the combined statement approach