Atwater Corporation, a public corporation, reported a gain on fair value adjustment of $46,000 net of tax on its strategic investment reported at fair value, and a loss on fair value adjustment of $50,000 before tax on its trading investments for the year ended April 30, 2014. The company's profit was $650,000 and it has a 35% income tax rate. Where Atwater has the choice, it reports gains and losses in other comprehensive income. Prepare a statement of comprehensive income.