For its fiscal year ending October 31, 2020, Sandhill Limited reports the following partial data shown below. The loss on discontinued division consists of 72,000 loss from operations of the division and 108,000 loss on disposal of the division. The income tax rate is 30% on all items. Prepare a correct statement of comprehensive income, beginning with income before income taxes. (Enter loss using either a negativ sign preceding the number e.g. 2,945 or parentheses e.g. (2,945).)