The following information is available for Berlin Corp. for the year ended December 31, 2020:

Other revenues and gains ..............................................   $ 12,700
Other expenses and losses ............................................      13,300
Cost of goods sold ...........................................................   156,000
Other comprehensive income ......................................        5,400
Sales revenue .................................................................  $592,000
Operating expenses ......................................................    186,000

Sales returns and allowances ......................................      40,000

Prepare a multiple-step income statement for Berlin Corp. and a comprehensive income statement.