create a Statement of Comprehensive Income, as well as a Statement of Changes in Equity for this companys fiscal year end (assume a year end date of December 31, 2023).

AOCI(Jan1,2023balance)COGSCommonShares(Jan1,2023balance)DepreciationExpenseGainfromsaleFV-NIinvestmentGainonSaleofdiscontinueddivisionnetassets,netoftaxInterestExpenseLossfromfiredamageLossondiscontinueddivisionoperations,netoftaxnumberofcommonsharesoutstanding(Jan1,2023)PreferredDividendsPreferredShares(Jan1,2023balance)RetainedEarningsSalesCommissionExpenseSalesRevenueTaxRateUnrealizedgain,FV-OClinvestmentUtilitiesExpenseWagesExpense(50%sales;50%admin)$$$$$$$$$$$$$$$$$15,000375,00010,000,00055,00022,000129,0008,000100,000161,000900,00071,0001,000,000306,500120,000850,00022%40,50020,000140,000