Prepare a comprehensive income statement using the combined statement approach. (Round earning per share to 2 decimal places.)

The accountant of Crane Shoe has compiled the following information from the company's records as a basis for an income statement for the year ended December 31, 2022. Rent revenue Interest expense Unrealized gain on equity securities designated at fair value through other comprehensive income, net of tax Selling expenses Income tax Administrative expenses Cost of goods sold Net sales Cash dividends declared Loss on sale of plant assets 23,200 14,400 24,800 112,000 24,480 144,800 412.800 784,000 12.800 12.000 There were 20.000 ordinary shares outstanding during the year.