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Duke Company's records show the following account balances at December 31, 2024 : Income tax expense has not yet been determined. The following events also

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Duke Company's records show the following account balances at December 31, 2024 : Income tax expense has not yet been determined. The following events also occurred during 2024. All transactions are matefial in amount. 1. $460,000 in restructuring costs were incurred in connection with plant closings. 2 Inventory costing $560,000 was written off as obsolete Moterlal losses of this type ate considered to be unusual. 3. It was discovered that depreciation expense for 2023 was understated by $66,000 due to a mathematical error. The amount is consideted materiat. 4. The company experienced a negative foreign currency translation adjustment of $360,000 and had an unrealized gain on debt securities of $340,000 Required: Prepare a single, continuous multiple-step statement of comprehensive income for 2024 . The company's effective tax rate on all items affecting comprehensive income is 25\% Each component of other comprehensive income should be displayed net of tax ignore EPS disclosures Note: Amounts to be deducted should be indicoted with a minus sign. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ DUKE COMPANY } \\ \hline \multicolumn{3}{|l|}{ Statement of Comprehensive Income } \\ \hline \multicolumn{3}{|c|}{ For the Year Ended December 31, 2024} \\ \hline Sales revenue & & $18,200,000 \\ \hline Cost of goods sold & & (10,600,000) \\ \hline Gross profit & & 7,600,000 \\ \hline \multicolumn{3}{|l|}{ Operating expenses } \\ \hline General and administrative expense & $1.160,000 & \\ \hline Selling expense & 660,000 & \\ \hline Interest expense & 860,000 & \\ \hline Restructuring costs & 460,0000 & \\ \hline Depreciation expense & 66,000 & \\ \hline Total operating expenses & & 3,206,000 \\ \hline Operating income & & 4,394,000 \\ \hline \multicolumn{3}{|l|}{ Other income (expense) } \\ \hline Gain on debt secunties & & 340,000 \\ \hline Foreign currency translation adjustment & & (360,000) \\ \hline Income before income taxes & & 4,374,000 \\ \hline Income tax expense & & (1,749,600) \\ \hline Net income & & 2,624,400 \\ \hline \multicolumn{3}{|l|}{ Other comprehensive income, net of tax } \\ \hline Foreign currency translation adjustment & (216,000)x & \\ \hline Gain on debt securitios & 204,000 & \\ \hline Total other comprehensive income (loss) & & (12,000) \\ \hline Comprehensive income & & $2,612,400 \\ \hline \end{tabular}

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