The following income statement items appeared on the adjusted trial balance of Wu Corporation for the year ended December 31, 2021 ($ in 000s): sales revenue, $25,800; cost of goods sold, $17,600; selling expense, $2,200; general and administrative expense, $1,300; dividend revenue from investments, $400

; interest expense, $250. Income taxes have not yet been accrued. The company's income tax rate is 25% on all items of income or loss. These revenue and expense items appear in the company's income statement every year. The company, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2021 ($ in 000s). All transactions are material in amount.

1. Investments were sold during the year at a loss of $350. Wu also had an unrealized loss of $220 for the year on investments. The unrealized loss represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income.

2. One of the company's factories was closed during the year. Restructuring costs incurred were $2,300.

3. During the year, Wu completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP regarding discontinued operations. The division had incurred operating income of $900 in 2021 prior to the sale, and its assets were sold at a loss of $1,700.

4. A positive foreign currency translation adjustment for the year totaled $680.

Required:

Prepare Wu's single, continuous statement of comprehensive income for 2021, including earnings per share disclosures. Use a multiple-step income statement format. Two million shares of common stock were outstanding throughout the year.