1) On the Multi-step income statement, there is a section for 'other revenues and gains' and 'other expenses and losses' which are non-operating items. Do these go on the Comprehensive Income Statement as well, and therefore, they end up with the same net income (and comprehensive income statement adds to the net income, 'other comprehensive income, such as unrealized holding loss)?

2) If so, where would they go (above gross profit, operating expenses, etc)?

Or, do Comprehensive Income Statement do not include 'other revenues & gains' or 'other expenses and losses'?

3) If the net income on these two statements are different, which one am I supposed to use on the statement of stockholder's equity?