Sunland Corporation has income from continuing operations of $270,000 for the year ended December 31,2022 . It also has the following items (before considering income taxes). 1. An unrealized loss of $87,000 on available-for-sale securities. 2. A gain of $40,000 on the discontinuance of a division (comprised of a $10,000 loss from operations and a $50,000 gain on disposal). Assume all items are subject to income taxes at a 18% tax rate. Prepare a partial income statement, beginning with income from continuing operations, and a statement of comprehensive income. (Enter loss using cither a negative sign preceding the number e. 2,945 or parentheses eg. (2.945))