On December 31, 2016, TNT Company derives the following items from its adjusted accounts:

Sales (net)		$85,000
Unrealized increase in fair value of
available-for-sale securities		4,000
Operating expenses		18,000
Cost of goods sold		47,000

The income tax rate is 30% on all items of income.

Required:

1. Prepare a 2016 multiple-step income statement that includes comprehensive income (disregard earnings per share).

TNT COMPANY
Statement of Income (Multi-Step) and Comprehensive Income
For Year Ended December 31, 2016
	$
	$
	$
	$
Other comprehensive income
	$

2. Prepare a 2016 multiple-step income statement (disregard earnings per share).

TNT COMPANY
Income Statement (Multi-Step)
For Year Ended December 31, 2016
	$
	$
	$
	$

3. Prepare a separate 2016 statement of comprehensive income.

TNT COMPANY
Statement of Comprehensive Income
For Year Ended December 31, 2016
	$
Other comprehensive income:
	$