Comprehensive Income The following information relates to Larkin Company:

a. Larkin Company’s net income for the year was $23,000.

b. Larkin Company has an investment portfolio for long-term investment purposes. That portfolio decreased in value by $2,600 during the year.

c. Larkin Company has several foreign subsidiaries. The currencies in the countries where those subsidiaries are located increased in value (relative to the U.S. dollar) during the year. Accordingly, the computed value of the equity of those subsidiaries, in U.S. dollars, decreased by $1,700.
Compute Larkin’s comprehensive income for the year.