b) Prepare a statement of comprehensive Income, using the two statement format.

Sunland Corporation reported the following for 2025 : net sales $1,238,000, cost of goods sold $733,900, selling and administrative expenses $321,900, and an unrealized holding gain on available-for-sale debt securities $15,800. (a) Prepare a statement of comprehensive income using the one statement format. (Ignore income taxes and earnings per share.)