From the following information for the year 2018 prepare an income statement and a statement of shareholders equity for a company with shareholders equity at the beginning of 2018 of $5270 million. Amounts are in million

Sales$ 7158

Common dividends paid 250

Selling expense 2350

Research and Development costs 600

Cost of goods sold 4850

Share issues 910

Unrealized gain on securities available for sale 97

Income Taxes (450)

Also calculate comprehensive income and net payout. Income taxes are negative. How can this be?