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 40,000 30,000 40,000 150,000 Income tax rate 10% Administrative expenses Cost of goods sold Net sales 190,000 600,000 990,000 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 22,000 19,000 13,000 5,000 6,000 Instructions Prepare a comprehensive income statement using the combined statement approach.