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 1,000,000 19,000 17,000 12,000 4,000 5,000 Instructions Prepare a comprehensive income statement using the combined statement approach .