CA4-9 (Comprehensive Income) Willie Nelson, Jr., controller for Jenkins Corporation, is preparing the company's financial statements at year-end. Currently, he is focusing on the income statement and determining the format for reporting comprehensive income. During the year, the company earned net income of $400,000 and had unrealized gains on available-for-sale securities of $15,000. In the previous year net income was $410,000, and the company had no unrealized gains or losses. Show how income and comprehensive income will be reported on a comparative basis for the current and prior years, using the combined income statement format