For the fiscal year ending December 31, 2020, Oriole Ltd. reported sales revenue of $7,345,000 and cost of goods sold of $5,885,000. The company had selling and administrative expenses of $555,000. During the year, the company sold some equipment for a gain of $30,000, and had unrealized holding gains on investments designated as fair value through other comprehensive income (OCI) of $6,000.

make a statement of comprehensive income in two separate statements. Ignore taxes and earnings per share (EPS). OrioleLtd. follows IFRS.