The trial balance for Sunset Corporation, a manufacturing company, for the year ended December 31, year 1, included the following income accounts:

Account Title Debits Credits

Sales Revenue $2,450,000

Cost of Goods Sold $1,200,500

Selling and Administrative expenses $400,000

Interest Expense $45,500

Gain on debt securities $88,000

The gain on debt securities is unrealized and classified as other comprehensive income. The trial balance does not include the accrual for income taxes. Sunsets income tax rate is 25%. There were 1,000,000 shares of common stock outstanding throughout year 1.

Prepare a single, continuous multiple-step statement of comprehensive income for year 1, including appropriate EPS disclosures.