An inexperienced accountant for CJS Transport Corporation showed the following in CJS Transport's 2017 income statement: income before income taxes $420,000; and unrealized loss on available-for-sale securities (before taxes) $60,000. The unrealized loss and income before income taxes are both subject to a 30% tax rate. Prepare a corrected income statement beginning with "Income before income taxes." CJS TRANSPORT CORPORATION Partial Income Statement Other comprehensive income