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(TCO C) Solar Power Inc. had the following transactions during 2105.

Sales revenue	$60,000
Equipment rental revenue	1,680
Cost of sales	24,750
Selling and administrative expenses	13,080
Interest expense	2,240
Gain on sale of old machinery	840
Unrealized gain on available for sale securities	624

(A) Prepare a multi-step income statement of Solar Power Inc. assuming income tax rate applicable to SolarPower is 30%. (B) Compute comprehensive income. (Points : 35)