eBook Calculator Balance Sheet Presentation, Trading Investments The income statement for Delta-tec, Inc., for the year ended December 31, Year 2, was as follows: Delta-tec, Inc. Income Statement (selected items) For the Year Ended December 31, Year 2 Income from operations $191,000 Gain on sale of investments 13,000 Unrealized loss on trading investments (42,000) Net income $162,000