On December 31, 2010, the Adandt Company listed the following items in its adjusted trial balance:

Extraordinary loss (pretax) ...................................................... $ 8,000

Interest revenue .......................................................................... 2,500

Sales returns and allowances ..................................................... 3,000

Selling expenses ......................................................................... 14,000

Cost of goods sold ...................................................................... 95,000

Loss on sale of equipment (pretax) ......................................... $ 2,000

General and administrative expenses ...................................... 17,000

Sales ............................................................................................ 163,000

Unrealized decrease in value of available-for-sale securities.... 1,800

Additional data:

1. Seven thousand shares of common stock have been outstanding the entire year.

2. The income tax rate is 30% on all items of income.

Required

1. Prepare a 2010 multiple-step income statement.

2. Prepare a 2010 single-step income statement.

3. Prepare a 2010 statement of comprehensive income.