OSE Trading provides the following information for the year 2020: Sales Sales returns and allowances Sales discounts 7,800,000.00 180,000.00 120,000.00 Merchandise inventory, January 1 800,000.00 Merchandise inventory, December 31 1,200,000.00 Purchases 4,500,000.00 Freight in 150,000.00 Purchase returns and allowances 110,000.00 Purchase discounts Rent income 140,000.00 250,000.00 Devidend income 150,000.00 Interest income 100,000.00 Doubtful accounts 50,000.00 Distribution expenses: Sales salaries 300,000.00 SSS contribution 15,000.00 PagIBIG contribution 5,000.00 Sales staff commission 100,000.00 Depreciation expenses delivery vehicle 40,000.00 Administrative expenses: Officer and staff salaries 500,000.00 Depreciation office furniture 50,000.00 SSS contribution 18,000.00 PagIBIG contribution 12,000.00 Advertising expenses 20,000.00 Office supplies 10,000.00 Store supplies 15,000.00 Interest expense on bank loan 20,000.00 The applicable tax rate is 30 percent REQUIRED: PREPARE A STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR USING THEFOLLOWING METHODS A. NATURE OF EXPENSE WITH SUPPORTING NOTES B. FUNCTION OF EXPENSE WITH SUPPORTING NOTES