An inexperienced accountant for Pina Colada Corp. showed the following in the income statement: income before income taxes $331,000 and unrealized gain on available-for-sale securities (before taxes) $87,200. The unrealized gain on available-for-sale securities and income before income taxes are both subject to a 31% tax rate. Prepare a correct statement of comprehensive income. PINA COLADA CORP. Partial Statement of Comprehensive Income $