plz solve as soon as possible and write your answer in 3 digit number such as 1.666

Calculate the comprehensive income for burns corp. using the following items: Sales revenue $40000 Loss on early retirement of bonds 38000 Realized gain on sale of available for sale securities 25000 Unrealized loss on sale of available for sale securities 15000 Loss on write down of inventory 3400 What is the net income What is the total comprehensive income/loss