Reither Co. reports the following information for 2020: sales revenue, $700,000; cost of goods sold, $500,000; selling and administrative expenses, $80,000; loss on sale of available-for-sale securities, $18,000; unrealized loss on available-for-sale securities, $60,000. Its tax rate is 25%. It issued no stock and declared and paid a dividend of $10,000 to stockholders of 150,000 weighted average shares of common stock outstanding. Reither Co. has these balances as of January 1, 2020: common stock, $350,000; paid-in capital in excess of par value, $70,000; retained earnings, $90,000; accumulated other comprehensive loss, $40,000.

Prepare a statement of comprehensive income. Round EPS to 2 decimal places.

Prepare a statement of stockholders equity.