Presented in alphabetical order, the following data are from the accounting records of Grouper Corporation, a public company, at April 30, 2021:

Accounts payable		$63,000
Accounts receivable		48,000
Accumulated depreciationequipment		68,000
Accumulated other comprehensive income		19,000
Bonds payable, due 2025		150,000
Cash		100,480
Common shares (no par value, unlimited authorized, 200,000 issued)		300,000
Depreciation expense		23,500
Dividend revenue		11,000
Equipment		235,000
Income tax expense		84,660
Income tax payable		25,000
Interest expense		7,700
Interest receivable		1,680
Interest revenue		3,360
Investment in associate		140,000
Investment Income or (Loss)		3,000
Investments at amortized cost, bonds due 2023		29,000
Investments at FVTOCIequity		152,000
Investments at FVTPLbonds		61,000
Investments at FVTPLequity		15,000
OCIholding gain or (loss), net of $3,600 tax		(10,000)
Rent expense		75,000
Retained earnings		24,660
Salaries expense		234,000
Service revenue		550,000

1. Prepare a statement of comprehensive income for April 30, 2021.

2. Prepare a balance sheet at April 30, 2021. (List Current Assets in order of liquidity.)