The events and transactions of Dever Corporation for the year ending December 31, 2017, resulted in the following data. Cost of goods sold $2,600,000 Net sales 4,400,000 Other expenses and losses 9,600 Other revenues and gains 5,600 Selling and administrative expenses 1,100,000 Income from operations of plastics division 70,000 Gain from disposal of plastics division 500,000 Unrealized loss on available-for-sale securities 60,000 Analysis reveals the following:

1. All items are before the applicable income tax rate of 30%.

2. The plastics division was sold on July 1.

3. All operating data for the plastics division have been segregated.

Instructions 

Prepare a statement of comprehensive income for the year.