Multiple-Step and Single-Step Income Statements, and Statement of Comprehensive Income On December 31, 2019, Opgenorth Company listed the following items in its adjusted trial balance: Loss from fire (pretax) Interest revenue $8,000 General and administrative expenses $17,000 2,000 Sales 170,000 Selling expenses Cost of goods sold 13,000 Unrealized decrease in fair value of Loss on sale of equipment (pretax) 90,000 available-for-sale securities 2,000 1,800 Additional data: 1. Seven thousand shares of common stock have been outstanding the entire year. 2. The income tax rate is 30% on all items of income.