Bramble Technologies Inc. held a portfolio of shares and bonds that it accounted for using the fair value through other comprehensive income model at December 31, 2020. This was the first year that Bramble had purchased investments. In part due to Brambles inexperience, by December 31, 2020, the market value of the portfolio had dropped $28,900 below its original cost. Bramble recorded the necessary adjustments at December 31, 2020 and was determined to hold the securities until the unrealized loss of 2020 could be recovered. By December 31, 2021, Brambles goals of recovery had been realized and the original portfolio of shares and bonds had a fair market value $6,400 higher than the original purchase costs. Brambles income tax rate is 30% for all years. Assume that any gains that will ultimately be realized on the sale of the shares and bonds are taxable as ordinary income when they are realized. Bramble applies IFRS.

Prepare a comparative statement of comprehensive income for the fiscal years ended December 31, 2020 and 2021. Assume net income of $134,000 in each fiscal year