Ivanhoe Manufacturing Company has income from continuing operations of $585,000 (after tax) for the year ended December 31, 2025. It also has the following items (before considering income taxes): (1) An unrealized loss of $113,000 available-for-sale debt securities. (2) (3) A gain of $56,500 on the discontinuance of a major component of the business. A cumulative effect of a change in accounting principle that resulted in an increase in prior years' depreciation of $47,000. Assume all items are subject to income taxes at a 30% tax rate. Prepare a combined statement of income and comprehensive income beginning with income from continuing operations. IVANHOE MANUFACTURING COMPANY Combined Statement of Income and Comprehensive Income (partial) $