The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporation for the year ended December $31,2024($$ in thousands$)$: sales revenue, $$17,700$; cost of goods sold, $$7,400$; selling expenses, $$1,420$; general and administrative expenses, $$920$; interest revenue, $$190$; interest expense, $$330.$ Income taxes have not yet been recorded. The company$$s income tax rate is $25\%$ on all items of income or loss. These revenue and expense items appear in the company$$s income statement every year. The company$$s controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during $2024($$ in thousands$).$ All transactions are material in amount.

Investments were sold during the year at a loss of $$340.$ Schembri also had an unrealized gain of $$440$ for the year on investments in debt securities that qualify as components of comprehensive income.

One of the company$$s factories was closed during the year. Restructuring costs incurred were $$1,500.$

During the year, Schembri completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP. The division had incurred a loss from operations of $$680$ in $2024$ prior to the sale, and its assets were sold at a gain of $$1,640.$

In $2024,$ the company$$s accountant discovered that depreciation expense in $2023$ for the office building was understated by $$320.$ The amount is considered material.

Negative foreign currency translation adjustment for the year totaled $$360.$

Required:

Prepare Schembri$$s single, continuous multiple$-$step statement of comprehensive income for $2024,$ including earnings per share disclosures. There were $1,000,000$ shares of common stock outstanding at the beginning of the year and an additional $400,000$ shares were issued on July $1,2024.$

Prepare a separate statement of comprehensive income for $2024.$please help me the answers in details