An inexperienced accountant for Blue Spruce Corp. showed the following in the income statement: income before income taxes $436,000 and unrealized gain on available-for-sale securities (before taxes) $ 85,500. The unrealized gain on available-for-sale securities and income before income taxes are both subject to a 32% tax rate. Prepare a correct statement of comprehensive income.

BLUE SPRUCE CORP Partial Statement of Comprehensive Income