Willie Nelson, Jr., controller for Sheridan Corporation, is preparing the company's financial statements at year-end. Currently, he is focusing on the income statement and determining the format for reporting comprehensive income. During the year, the company earned net income of $429,900 and had unrealized gains on available-for-sale debt securities of $14,770. In the previous year, net income was $440,570, and the company had no unrealized gains or losses. (a) Show how income and comprehensive income will be reported on a comparative basis for the current and prior years, using the two statement format