The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporation for the year ended December 31, 2013 ($ in 000s): sales revenue, $15,500; cost of goods sold, $6,300; selling expenses, $1,310; general and administrative expenses, $810; interest revenue, $80; interest expense, $190. Income taxes have not yet been accrued. The company's income tax rate is 40% on all items of income or loss. These revenue and expense items appear in the company's income statement every year. The company's controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2013 ($ in 000s). All transactions are material in amount.

1. Investments were sold during the year at a loss of $230. Schembri also had unrealized gains of $330 for the year on investments.

2. One of the company's factories was closed during the year. Restructuring costs incurred were $1,300.

3. An earthquake destroyed a warehouse causing $2,100 in damages. The event is considered to be unusual and infrequent.

4. During the year, Schembri completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP. The division had incurred a loss from operations of $500 in 2013 prior to the sale, and its assets were sold at a gain of $1,420.

5. In 2013, the company's accountant discovered that depreciation expense in 2012 for the office building was understated by $210.

6. Foreign currency translation losses for the year totaled $260.

Prepare Schembri's combined statement of income and comprehensive income for 2013, including basic earnings per share disclosures. One million shares of common stock were outstanding at the beginning of the year and an additional 400,000 shares were issued on July 1, 2013.