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

Accounts payable		$61,000
Accounts receivable		40,000
Accumulated depreciationequipment		68,000
Accumulated other comprehensive income		15,000
Bonds payable, due 2025		150,000
Cash		100,480
Common shares (no par value, unlimited authorized, 200,000 issued)		300,000
Depreciation expense		28,500
Dividend revenue		11,000
Equipment		285,000
Income tax expense		83,360
Income tax payable		25,000
Interest expense		7,500
Interest receivable		1,680
Interest revenue		3,360
Investment in associate		150,000
Investment Income or (Loss)		3,000
Investments at amortized cost, bonds due 2023		27,000
Investments at FVTOCIequity		250,000
Investments at FVTPLbonds		61,000
Investments at FVTPLequity		15,000
OCIholding gain or (loss), net of $3,600 tax		(10,000)
Rent expense		76,000
Retained earnings		182,160
Salaries expense		233,000
Service revenue		550,000

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

2. Prepare a balance sheet at April 30, 2021.