The following infomration has been gathered for Bay Area Packers Inc at December 31, 2020
(it's fiscal year end):
Account	Amount
Retained earnings Jan 1, 2020	3,150,500
Sales revenue	880,600
Gain on sale of operational asset	9,600
Cost of goods sold	342,000
Selling expenses	36,500
Administrative expenses	25,900
Interest expense	6,500
Error found in depreciation expense for 2018 (depn was too low)	31,000
Loss on operations of discontinued business segment	7,000
Ending inventory	84,750
Preferred dividends paid during the year	15,000
Unrealized loss on investment	5,200
Loss on sales of discontinued business assets	30,500
Accounts Receivable	144,400
Unearned Revenue	65,360
Accrued Liabilities	93,000
Accumulated Depreciation	25,030
Additional information that may be useful:
1. Common shares outstanding for the entire year were 373,000.
2. The corporate tax rate for the year was 23%.
Use the template below to prepare the statement of comprehensive income for Bay Area Packers,
including earnings per share.