Presented below are 11 income statement items from Braun Company for the year ended December 31, 2014.

Sales revenue $2,700,000
Cost of goods sold 1,150,000
Interest revenue 15,000
Loss from abandonment of plant assets 45,000
Gain from extinguishment of debt 28,000
Unrealized holding loss on an available-for-sale investment, net of tax 12,000
Selling expenses 290,000
Administrative expenses 190,000
Effect of change in estimated useful lives of fixed assets 35,000
Loss from earthquake (unusual and infrequent) 30,000
Gain on disposal of a component of Braun's business 50,000

Instructions (a) Using the information above, prepare a condensed multiple-step income statement. Assume a tax rate of 30% and 100,000 shares of common stock outstanding during 2014. (b) Compute comprehensive income for Braun in 2014.