The following information was taken from the records of Roland Carlson Inc. for the year 2014. Income tax applicable to income from continuing operations $192,200; income tax applicable to loss on discontinued operations $30,700; income tax applicable to extraordinary gain $33,558; income tax applicable to extraordinary loss $22,270; and unrealized holding gain on available-for-sale securities $17,500. Extraordinary gain $98,700 Cash dividends declared $159,400 Loss on discontinued operations 80,400 Retained earnings January 1, 2014 606,300 Administrative expenses 250,100 Cost of goods sold 854,300 Rent revenue 48,800 Selling expenses 305,000 Extraordinary loss 65,500 Sales Revenue 1,703,400 Shares outstanding during 2014 were 100,600. prepare a single step income statement,comprehensive income statement, and a retained earning statement