In its proposed $2022$ income statement, Whispering Winds Corp. reports income before income taxes $$476,000,$ income taxes $$95,200($not including unusual items$),$ loss on operation of discontinued music division $$62,300,$ gain on disposal of discontinued music division $$43,000,$ and unrealized loss on available$-$for$-$sale securities $$141,000.$ The income tax rate is $20\%.$

Prepare a correct partial income statement, beginning with income before income taxes, and a statement of comprehensive income for the year ended December $31,2022.$

$($A$)$ Statement of Comprehensive Income