An inexperienced accountant for Concord Corporation showed the following in the income statement: income before income taxes $381.000 and unrealized gain on available-for-sale securities (before taxes) $85,700. The unrealized gain on available-for-sale securities and income before income taxes are both subject to a 30% tax rate. Prepare a correct statement of comprehensive income. CONCORD CORPORATION Partial Statement of Comprehensive Income Comprehensive Income Unrealized Holding Gain on Available for Sale Securities Net Income /(Loss) Comprehensive Income