On December 31, 2016, Bridgeport Ltd. reported the following statement of financial position.

BRIDGEPORT LTD. Statement of Financial Position As at December 31, 2016
Assets				Equity
FV-OCI investments		$251,000		Contributed capital		$265,370
Cash		43,120		Accumulated other comprehensive income		28,750
Total		$294,120		Total		$294,120

The accumulated other comprehensive income was related only to the companys non-traded equity investments. Some of these were sold in 2017 for cash, resulting in a gain of $28,750. The fair value of Bridgeport Ltd.s investments at December 31, 2017, was $180,800 and their cost was $137,000. No FV-OCI investments were purchased during 2017. Although Bridgeport is a private company, it applies IFRS and does not recycle OCI gains and losses to net income when realized. Bridgeport Ltd. received dividend income of $4,650 (cash) during 2017 and realized a gain of $28,750 on the purchase and sale of FV-NI investments. Assume all transactions during the year were for cash. Ignoring income taxes and assuming that all transactions during the year were for cash:

Prepare a statement of comprehensive income for 2017