Current Attempt in Progress Sunland Manufacturing Company has income from continuing operations of $605,000 (after tax) for the year ended December 31. 2025. It also has the following items (before considering income taxes): (1) An unrealized loss of $117,000 available-for-sale debt securities. (2) (3) A gain of $58,500 on the discontinuance of a major component of the business. A cumulative effect of a change in accounting principle that resulted in an increase in prior years' depreciation of $49,000. 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. SUNLAND MANUFACTURING COMPANY Combined Statement of Income and Comprehensive Income (partial) For the Year Ended December 31, 2025