The accountant of ABC Corporation has compiled the following information from the company's records for the year ended December 31 , 2019 . 30,000 20,000 34,000 143,000 40 % 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 Cash dividends declared 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 185,000 530,000 1, 00 19,000 17,000 12,000 4,000 5,000 Instructions Prepare a comprehensive income statement using the combined statement approach .