Counting Crows Inc. provided the following information for the year 2020.

Retained earnings, January 1, 2020 $ 600,000

Administrative expenses 240,000

Selling expenses 300,000

Sales revenue 1,900,000

Cash dividends declared 80,000

Cost of goods sold 850,000

Loss on discontinued operations 110,000

Rent revenue 102,700

Unrealized holding gain on available-for-sale debt securities 17,000

Income tax applicable to continuing operations 187,000

Income tax benefit applicable to loss on discontinued operations 60,500

Income tax applicable to unrealized holding gain on available-for-sale debt securities 2,000

Prepare (a) single-step income statement for 2020. (b) a retained earning statement 2020, and (c) a statement of comprehensive income using the two statement format. Shares outstanding during 2020 were 100,000.