Turn Multi-step into a Comprehensive Income Statement;

Do 'Other expenses and losses' or 'other revenues and gains' go on the Comprehensive income statement? Please make a comprehensive income statement with this multi-step income statement (additional info: Unrealized holding gain, net of tax 10,000).

Sales Sales revenue $3,053,081 $ 24,241 Less: Sales discounts Sales returns and allowances 56,427 80,668 2,972,413 Net sales revenue Cost of goods sold 1,982,541 Gross profit 989,872 Operating Expenses Selling expenses Sales salaries and commissions $202,644 59,200 48,940 38,315 41,209 24,712 16,788 12,215 9,005 Sales office salaries Travel and entertainment Advertising expense Freight and transportation-out Shipping supplies and expense Postage and stationery Telephone and Internet expense Depreciation of sales equipment 453,028 Administrative expenses Officers' salaries 186,000 61,200 23,721 23,275 17,029 18,059 16,000 2,875 Office salaries Legal and professional services Utilities expense Insurance expense Depreciation of building Depreciation of office equipment Stationery, supplies, and postage Miscellaneous office expenses Income from operations 350,771 803,799 2,612 186,073 Other Revenues and Gains Dividend revenue 98,500 72,910 Rent revenue 171,410 357,483 Other Expenses and Losses Interest on bonds and notes 126,060 231,423 66,934 $ 164,489 Income before income tax Income tax Net income for the year Earnings per common share $1.74