Roxanne Carter Corporation reported the following for 2020: net sales, $1,200,000; cost of goods sold, $750,000; selling and administrative expenses, $320,000; gain on sale of available-for-sale securities, $25,000; unrealized holding loss on available-for-sale securities, $30,000. The effective tax rate is 40%. Roxanne Carter did not issue any stock in 2020; it declared a $90,000 dividend. Stockholders' equity as of January 1, 2020: common stock, $490,000 (100,000 weighted average shares outstanding); paid-in capital in excess of par value, $43,000; retained earnings, $26,000; accumulated other comprehensive income, $4,000. Instructions: Prepare a statement of comprehensive income. Round EPS to 2 decimal places