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Other revenues and gains $12,700 Other expenses and losses 13,300 Cost of goods sold 156,000 Other comprehensive income 5,400 Sales revenue $592,000 Operating expenses 186,000

Other revenues and gains

$12,700

Other expenses and losses

13,300

Cost of goods sold

156,000

Other comprehensive income

5,400

Sales revenue

$592,000

Operating expenses

186,000

Sales returns and allowances

40,000

Prepare a multiple-step income statement for Berlin Corp. and a comprehensive income statement.

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