Sheffield Corp. has income from continuing operations of $275,500 for the year ended December 31, 2022. It also has the following items (before considering income taxes), 1 An unrealized loss of $76.000 on available-for-sale securities A gain of $28.500 on the discontinuance of a division (comprised of a $9.500 loss from operations and a $38.000 gain on disposal) 2 Assume all items are subject to income taxes at a 20% tax rate Prepare a statement of comprehensive income, beginning with income from continuing operations SHEFFIELD CORP Partial Statement of Comprehensive Income For the Year Ended December 31, 2022 Income from Continuing Operations $ 275500 Discontinued Operations Loss from Operations Gain from Disposal > E - Net Income/(Loss Other Comprehensive Income Urrealized Holding loss of Available for Sale Securities Comprehensive Income