In its income statement for the year ended December 31, 2022, Metlock, Inc. reported the following condensed data.

Operating expenses		$ 718,000		Interest revenue		$ 30,000
Cost of goods sold		1,254,000		Loss on disposal of plant assets		15,000
Interest expense		67,000		Net sales		2,198,000
Income tax expense		43,000		Other comprehensive income (net of $1,200 tax)		8,100

Prepare a multiple-step income statement.

Prepare a comprehensive income statement.