For its fiscal year ending October 31, 2017, Sheffield Corp. reports the following partial data shown below.

Income before income taxes$ 593,000

Income tax expense (23% $630,000)144,900

Income from continuing operations 448,100

Loss on discontinued operations 91,100

Net income $357,000

The loss on discontinued operations was comprised of a $30,200 loss from operations and a $60,900 loss from disposal. The income tax rate is 23% on all items.

correct statement of comprehensive income beginning with income before income taxes.

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