ayer Corporation has income from continuing operations of $266,000 for the year ended December 31, 2017. It also has the following items (before considering income taxes). 1. An unrealized loss of $76,000 on available-for-sale securities. 2. A gain of $35,000 on the discontinuance of a division (comprised of a $12,000 loss from operations and a $47,000 gain on disposal). 3. Prepare a statement of comprehensive income, beginning with income from continuing operationson of an error in last years financial statements that resulted in a $21,000 understatement of 2016 net income. Assume all items are subject to income taxes at a 15% tax rate.