The trial balance of Kroeger Inc. included the following accounts as of December 31, 2019:

	Debits	Credits
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 expenses:	500,000

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 2019 multiple-step income statement for Kroeger Inc. with earnings per share disclosure and a separate statement of comprehensive income for Kroeger corp.