Green Ltd., a publicly traded company, has compiled the following information at their December 31, 20X8 year-end. Account Balance ($) Sales revenue $49,265,000 Revaluation gain (loss) on PP&E $43,200 Interest income $81,800 Loss on disposal of net assets from discontinued operations $68,000 Dividend revenue $63,000 Income (loss) from discontinued operations $134,000 Cost of goods sold $26,641,000 Dividends declared $20,000 Selling expenses $614,000 Administrative expenses $921,000 Gain on disposal of equipment $52,000 Accumulated other comprehensive income $251,000 Retained earnings $41,625,400 Greens tax rate is 25% on all items. Required: (a) Prepare a multi-step statement of income and comprehensive income in good form. Ignore EPS. (b) In 20X9 (the following year), Green sells property held at fair value. The recycling model is not used for these types of gains. The after-tax realized gain on disposal was $40,000. How will this gain be recognized? Show journal entry. (c) What amount of Retained Earnings and AOCI will show on Green Ltd.'s Balance Sheet at December 31, 20X8