On December 31, 2007 TNT Company lists the following accounts in its adjusted trial balance:
Sales (net) ...................... $85,000
Unrealized increase in value of available-for-sale securities .... 4,000
Operating expenses .................... 18,000
Cost of goods sold ................... 47,000
The income tax rate is 30% on all items of income.

Required
1. Prepare a 2007 multiple-step income statement, which includes comprehensive income (disregard earnings per share).
2. Prepare
(a) A 2007 multiple-step income statement (disregard earnings per share) and
(b) A 2007 statement of comprehensive income.