An inexperienced accountant for Crane Corporation showed the following in the income statement: net income $$193,500$ and

unrealized gain on available$-$for$-$sale securities $($before taxes$)$ $$94,900.$ The unrealized gain on available$-$for$-$sale securities is subject to

a $25\%$ tax rate

Prepare a correct statement of comprehensive income. $($Enter loss using either a negative sign preceding the number e$.$g$.-2,945$ or

parentheses e$.$g$.(2,945).)$

CRANE CORPORATION

Statement of Comprehensive Income