Crane Manufacturing Company has income from continuing operations of $$630,000($after tax$)$ for the year ended December $31,2025.$

It also has the following items $($before considering income taxes$)$:

$(1)$ An unrealized loss of $$122,000$ available$-$for$-$sale debt securities$.$

$(2)$ A gain of $$61,000$ on the discontinuance of a major component of the business.

$(3)$ A cumulative effect of a change in accounting principle that resulted in an increase in prior years' depreciation of $$51,000.$

Assume all items are subject to income taxes at a $30\%$ tax rate.

Prepare a combined statement of income and comprehensive income beginning with income from continuing operations.

CRANE MANUFACTURING COMPANY

Combined Statement of Income and Comprehensive Income $($partial$)$

December $31,2025$