On December 31, 2019, Opgenorth Company listed the following items in its adjusted trial balance:

Loss from fire (pretax)	$8,000		General and administrative expenses	$17,000
Interest revenue	2,500		Sales	160,000
Selling expenses	14,000		Unrealized decrease in fair value of
Cost of goods sold	95,000		available-for-sale securities	1,800
Loss on sale of equipment (pretax)	2,000

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.

Required:

1. Prepare a 2019 multiple-step income statement. Round earnings per share to two decimal places.

OPGENORTH COMPANY
Income Statement
For Year Ended December 31, 2019
Sales		$
Cost of goods sold		$
Gross profit		$
Operating expenses
Selling expenses	$
General and administrative expenses	$
Total operating expenses		$
Operating income		$
Other items
Interest revenue	$
Interest expense	$
Loss on sale of equipment	$	$
Income before income tax		$
Income tax expense		$
Net income		$
Components of Income		EPS
??????		$

2. Prepare a 2019 single-step income statement. Round earnings per share to two decimal places.

OPGENORTH COMPANY
Income Statement
For Year Ended December 31, 2019
Revenues
??????	$
?????	$
Total revenues		$
Expenses
????	$
????	$
???	$
????	$
????	$
??????	$
Total expenses		$
???????		$
Components of Income		EPS
????????		$

3. Prepare a 2019 statement of comprehensive income.

OPGENORTH COMPANY
Statement of Comprehensive Income
For Year Ended December 31, 2019
????????	$
Other comprehensive loss
??????	$
??????	$