The following information was taken from the records of Cantu Inc. for the year 2014. Income tax applicable to income from continuing operations $261,800; income tax applicable to loss on discontinued operations $35,700; income tax applicable to extraordinary gain $45,220 income tax applicable to extraordinary loss $28,560; and unrealized holding gain on available-for-sale securities $21,000.
Extraordinary gain ................ $133,000
Loss on discontinued operations .......... 105,000
Administrative expenses ............. 336,000
Rent revenue ................... 56,000
Extraordinary loss ................. 84,000
Cash dividends declared ............. $210,000
Retained earnings January 1, 2014 ............ 840,000
Cost of goods sold ................ 1,190,000
Selling expenses ................. 420,000
Sales ..................... 2,660,000
Shares outstanding during 2014 were 100,000.

Instructions
(a) Prepare a multiple-step income statement for 2014.
(b) Prepare a retained earnings statement for 2014.
(c) Show how comprehensive income is reported using the one statement format.