Pearl Corporation reported the following for 2017: net sales $1,200,400, cost of goods sold $724,400, selling and administrative expenses $330,300, and an unrealized holding gain on available-for-sale securities $16,000.

Prepare a statement of comprehensive income using one statement format. (Ignore income taxes and earnings per share.)

Prepare a statement of comprehensive income, using the two statement format. (Ignore income taxes and earnings per share.)