The following information is available for Berlin Corp. for the year ended December 31, 2019:

Other revenues and gains..................$ 12,700.............Sales revenue............$592,000

Other expenses and losses....................13,300......Operating expenses.............186,000

Cost of goods sold...........................156,000...Sales returns and Allowances.......40000

Other comprehensive income..................5400

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