During 2022, Sunland Corporation had the following amounts, all before calculating tax effects: income before income taxes $500,000, loss on operation of discontinued music division $57,000, gain on disposal of discontinued music division $38,000, and unrealized loss on available-for-sale securities $159,000. The income tax rate is 34%. Prepare a partial income statement, beginning with income before income taxes, and a statement of comprehensive income for the year ended December 31, 2022. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).)