XYZ Corporation has provided the following data for the year: Sales revenue $1,000,000, Cost of goods sold $500,000, Selling expenses $100,000, Administrative expenses $50,000, Other operating revenues $20,000, Other operating expenses $10,000, Interest income $5,000, Interest expense $8,000, Gain on sale of equipment $15,000, and Income tax expense $100,000. Prepare a comprehensive income statement, including both operating and non-operating items. Discuss how non-operating items affect the overall profitability and financial performance of the company.