For its fiscal year ending October 31, 2022, Sheffield Corp. reports the following partial data shown below. Income before income taxes $513,000 Income tax expense (20% $399,000) 79,800 Income from continuing operations 433,200 Loss on discontinued operations 114,000 Net income $319,200 The loss on discontinued operations was comprised of a $47,500 loss from operations and a $66,500 loss from disposal. The income tax rate is 20% on all items. Prepare a correct statement of comprehensive income, beginning with income before income taxes.