The following information was taken from the records of Cullumber Inc. for the year 2017: Income tax applicable to income from continuing operations $188,564; income tax applicable to loss on discontinued operations $26,588, and unrealized holding gain on available-for-sale securities (net of tax) $16,100.

Gain on sale of equipment		$98,500		Cash dividends declared		$158,500
Loss on discontinued operations		78,200		Retained earnings January 1, 2017		651,700
Administrative expenses		244,000		Cost of goods sold		813,100
Rent revenue		45,400		Selling expenses		327,700
Loss on write-down of inventory		65,800		Sales Revenue		1,861,300

Shares outstanding during 2017 were 94,500.

(b) Requirement

Prepare a comprehensive income statement for 2017, using the two statement format. I already have the income statement