The records of Tiger Company showed the following data for year $2022$:

Sales $12,500,000$

Sales returns and allowances $260,000$

Sales discounts $140,000$

Purchases $7,300,000$

Freight in $250,000$

Purchase returns and allowances $180,000$

Purchase discounts $120,000$

Merchandise inventory, January $14,500,000$

Merchandise inventory, December $315,800,000$

Rent income $300,000$

Divident income $200,000$

Interest income $200,000$

Income tax expense $1,104,000$

Doubtful accounts $150,000$

Freight out $120,000$

Office salaries $900,000$

Sales salaries $700,000$

Salesmen$$s commission $400,000$

Loss on sale of equipment $100,000$

Depreciation$-$ building $400,000$

Depreciation$-$ office equipment $150,000$

Depreciation$-$ store furniture $100,000$

Depreciation$-$ delivery truck $150,000$

Required: Prepare the statement of comprehensive income for the year

using:

Function of expense method with supporting notes.