Chakrabarti Corporation was incorporated and began business on January 1, 2020. It is now seeking a bank loan to finance an expansion. The bank has requested an audited income statement for the year 2020 using IFRS. The accountant for Chakrabarti Corporation provides you with the following income statement, which Chakrabarti plans to submit to the bank:

Sales Revenue

Divdidend Revenue...$852,000

Gain on recovery of flood loss...26,000

Unrealized holding gain on FV-OCI investments..6,000

Total: 916,000

Less:

Selling Expenses..126,000

Cost of goods sold...508,000

Advertising Expense...14,000

Loss on inventory due to decline in net realizable value..34,000

Loss on Discontinued operation...46,0007

Administrative expense..74,000

Total: 802,000

Income before income tax...114,000

Income tax expense...22,800

Net income...91,200

Chakbrati had 100,000 common shares outstanding during the year and has an effective tax rate of 20%

Required: Prepare a revised multiple-step statement of comprehensive income