The following information is available for Blue Spruce Corp. for the year ended December 31, 2019:

Other revenues and gains		$12,000		Sales revenue		$603,000
Other expenses and losses		14,000		Operating expenses		203,300
Cost of goods sold		233,900		Sales returns and allowances		40,000
Other comprehensive income		5,900

Prepare a multiple-step income statement for Blue Spruce Corp.

Prepare a comprehensive income statement for Blue Spruce Corp.