The accountant of ABC Corporation has compiled the following information from the company's records for the year ended December 31, 2019. Interest revenue Interest expense Unrealized gain on non-trading equity securities, net of tax Selling expenses Income tax rate Administrative expenses Cost of goods sold Net sales 28,000 19,000 33,000 141,000 30% 182,000 520,000 990,000 Cash dividends declared 17,000 16,000 gain on sale of plant assets Loss on discontinued operations, net of tax Allocation to non-controlling interest Loss on disposal of discontinued operations, net of tax 11,000 3,000 4,000 Instructions Prepare a comprehensive income statement using the combined statement approach