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

Sales revenue	$15,000
Equipment rental revenue	420
Cost of sales	6,200
Selling and administrative expenses	3,500
Interest expense	560
Gain on sale of old machinery	210
Unrealized gain on available for sale securities	156

(A) Prepare multi-step income statement of Solar Power Inc. assuming income tax rate applicable to Solar Power is 30%.

(B) Compute comprehensive income.