The following pretax amounts pertain to the Blue Corporation. for the year ended December 31, 2018. Sales.... Selling expenses Administrative expenses Interest expense Purchases... $ 400,000 84,000 30,000 4,000 270,000 Freight-In... 22,000 Beginning finished goods inventory January 1, 2018 30,000 Ending finished goods inventory, December 31, 2018 42,000 Gain on sale of equipment.... 10,000 Pretax loss from operations of discontinued segment (16,000) Pretax gain on disposal of business segment.. Retained earnings, January 1, 2018..... 40,000 1,600,000 Dividends declared.... 12,000 Unrealized decrease in fair value of available-for-sale securities (pretax) (1,200) The effective corporate tax rate is 30 percent. Not all accounts above will be used in the income statement. 1) Prepare a schedule of cost of goods sold in good form. 2) Prepare a multiple-step income statement in good form for the year ended December 31, 2018. Present Other Comprehensive Income as a separate statement 3) Prepare a single-step income statement in good form for the year ended December 31, 2018. Present Other Comprehensive Income as an addendum to the income statement