Spritzer Inc. summarized the following pretax amounts from its accounting records for the year: income before income taxes, $360,000; foreign currency translation adjustment, $10,000; unrealized loss on debt investments, $(24,000); and preferred dividends, declared and paid, $4,000. Required Assuming a tax rate of 25%, prepare a separate statement of comprehensive income, beginning with net income. Note: If an item should not be included, enter $0 for the amount or leave the answer blank