Sheffield Corporation has income from continuing operations of $260,000 for the year ended December 31, 2022. It also has the following items (before considering income taxes). 1. An unrealized loss of $84,000 on available-for-sale securities. 2. Again of $25,000 on the discontinuance of a division (comprised of a $15,000 loss from operations and a $40,000 gain on disposal). Assume all items are subject to income taxes at a 16% tax rate. Prepare a partial income statement, beginning with income from continuing operations, and a statement of comprehensive income. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) SHEFFIELD CORPORATION Income Statement (Partial) $ $ $ SHEFFIELD CORPORATION Statement of Comprehensive Income $ $