Trayer Corporation has income from continuing operations of $290,000 for the year ended December 31, 2022. It also has the following items (before considering income taxes). 

1. An unrealized loss of $80,000 on available-for-sale securities. 

2. A gain of $30,000 on the discontinuance of a division (comprised of a $10,000 loss from operations and a $40,000 gain on disposal). Assume all items are subject to income taxes at a 20% tax rate. 

Instructions 

Prepare a statement of comprehensive income, beginning with income from continuing operations.