On December 31, 2016, TNT Company derives the following items from its adjusted accounts:
Sales (net) .............................................................................................$85,000
Unrealized increase in fair value of available-for-sale securities ..... 4,000
Operating expenses ............................................................................  18,000
Cost of goods sold ...............................................................................  47,000

Required:
1. Prepare a 2016 multiple-step income statement that includes comprehensive income (disregard earnings per share). Assume TNT faces a 30% income tax rate.
2. Prepare
(a) A 2016 multiple-step income statement (disregard earnings per share) and
(b) A separate 2016 statement of comprehensive income. Assume TNT faces a 30% income tax rate.