I need help on part b

Prepare a partial income statement beginning with income from continuing operations. Sarasota Corp.has income from continuing operations of $324,000 for the year ended December 31,2022 . It also has the following items (before considering income taxes). 1. An unrealized loss of $88,600 on available-for-sale securities. 2. A gain of $23,400 on the discontinuance of a division (comprised of a $7,100 loss from operations and a $30,500 gain on disposal). Assume all items are subject to income taxes at a 25% tax rate. Prepare a statement of comprehensive income