Atwater Corporation, a public corporation, reported a holding gain of $46,000 net of tax on an investment reported at fair value through other comprehensive income, and a holding loss of $50,000 before tax on an investment held for trading purposes for the year ended April 30, 2021. The company’s pre-tax profit before other revenues and expenses was $650,000 and it has a 35% income tax rate. Prepare a partial, all-inclusive statement of comprehensive income beginning with profit from operations.