On December 31, 2010, 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 2010 multiplestep income statement, which includes comprehensive income (disregard earnings per share).
2. Prepare (a) a 2010 multiple step income statement (disregard earnings per share) and (b) a 2010 statement of comprehensive income.