i need a statement of comprehensive income done only.

i will need step by step and answers thanks.

Problem #5 Below are the completed financial statement columns of the work sheet for Canned Heat Limited: Canned Heat Limited Work Sheet For the Year Ended December 31, 2020 Account No. Account Titles Statement of Comprehensive Income Statement of Financial Position 101 Dr. Cr. Cash Dr. Cr. 112 Accounts receivable 18.000 42,000 130 140 Prepaid insurance FV-OCI investments 1.800 157 25,500 167 98.000 201 Equipment Accumulated depreciation-equipment Accounts payable Salaries and wages payable 28,600 212 31.600 301 7200 Common shares 80.000 306 Retained earnings 60.000 400 Service revenue 142,000 622 Repairs and maintenance expense 13,200 711 Depreciation expense 28,800 722 Insurance expense 18.800 726 Salaries and wages expense 106,600 732 Utilities expense 3,500 801 Unrealized gain or loss-OCI 6 800 Totals 170.900 148.800 185,300 207 400 Net loss plus OCI 22.100 22.100 170.900 170.900 207 400 207,400 Instructions a. Prepare a statement of comprehensive income, statement of changes in equity, and statement of financial position. During 2020, Canned Heat's shareholders invested $24,000 in exchange for common shares. Accumulated other comprehensive income had a balance of $0 on January 1, 2020. b. Prepare closing entries for the year ended December 31, 2020, and a post-closing trial balance. Income Summary is account number 350 and Accumulated Other Comprehensive Income is account number 310. c. Briefly discuss how the financial statements in part (a) would change if Canned Heat followed ASPE rather than IFRS. d. Assume that Canned Heat operates as a partnership. What additional changes, beyond those discussed in part (c), would affect the financial statements prepared in part (a)