Martinez Corporation was incorporated and began business on January 1, 2020. It has been successful and now requires a bank loan for additional capital to finance an expansion. The bank has requested an audited income statement for the year 2020 using IFRS. The accountant for Martinez Corporation provides you with the following income statement, which Martinez plans to submit to the bank: Sales revenue Martinez Corporation Income Statement Dividend revenue Gain on recovery of earthquake loss (unusual) Unrealized holding gain on FV-OCI equity investments Less: $ 848,000 33,000 28,000 6,000 915,000 Selling expenses $ 144,000 Cost of goods sold 515,000 Advertising expense 13,000 Loss on inventory due to decline in net realizable value 33,000 Loss on discontinued operations 50,000 Administrative expenses 74,000 829,000 Income before income tax 86,000 Income tax expense 17,200 Net income $ 68,800 Martinez had 100,000 common shares outstanding during the year and has an effective tax rate of 20%. Gains/losses on FV-OCI equity investments are not recycled through net income. Required: Prepare a revised single-step statement of comprehensive income in good form for the year ended December 31, 2020. [13]