Following is a partial adjusted trial balance from XYZ Incorporated. XYZ Incorporated Partial Adjusted Trial Balance December 31, 2020 Debit Credit Cost of Goods Sold 523,000 Preferred Shares, cumulative $20,000 dividend 200,000 Common Shares 600,000 Cash Dividends Declared on Common Stock 75,000 Retained Earnings 922,000 Sales Revenue 1,125,000 Rental Income 32,000 Gain on Sale of FV-NI Investments 19,000 Gain from Disposal of Discontinued Division 8,250 Accumulated Other Comprehensive Income 78,000 Income Tax Expense ? Selling and Administrative Expenses 191,000 Interest Expense 12,300 Unrealized Loss on Fair Value OCI Investments (net of tax) 4,250 Loss Due to Earthquake damage 12,500 Loss from Operation of Discontinued Division 2,500 Notes: Round to the nearest dollar for any calculations Income tax expense has not been calculated and the tax rate is 35% 175,000 common shares have been outstanding all year Required: Prepare a multi-step comprehensive income statement in proper format for 2020 ( feel free to use and attach excel sheet if that would be easier for you instead of using space provided). Please ensure that your income statement includes the following sections: Title for the statement; Income from Operations; Other Revenues and Gains; Other Expenses and Losses; Discontinued Operations; Other Comprehensive Income; and Earnings Per Share.