The trail balance of Kroeger Inc. included the following accounts as of December 31,2016:Sales revenue 8,200,000 Interest revenue 60,000 Gain on sale of investments 120,000 Unrealized gains on investments 140,000 Foreign currency translation losses 160,000 Cost of goods sold 6,100,000 Selling expenses 600,000 Goodwill impairment loss 500,000 Interest expense 30,000 General and administrative expenses500,000 Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%. Prepare a 2016 multiple-step income statement for Kroeger Inc. with earnings per share disclosure. Prepare a 2016 separate statement of comprehensive income for Kroeger Inc