The adjusted trial balance for Sunland Paints Ltd. at December 31, 2024, is presented below. Sunland's income tax rate is \25 and journal entries for income tax expense have not yet been prepared. There were no common share transactions during the year. Cash Cash dividends-common Common shares (20,160 issued) Contributed surplus-reacquisition of common shares Cost of goods sold Depreciation expense Dividends payable Equipment Gain on sale of equipment Income tax expense Income tax payable Interest expense Merchandise inventory Office expense Other comprehensive income-holding loss on equity investment (before income tax) \\[ \\begin{array}{r} 201,600 \\\\ 16,800 \\end{array} \\] \\[ 285,600 \\] 8,400 461,440 32,480 1,120 106,400 952 0 0 5,208 93,475 12,320 6,048 Prepare a statement of comprehensive income using the all-inclusive format. Use a multi-step format for the profit or loss section. (Ignore earnings per share.)