The ledger of Jaime Corporation at December 31, 2017, contains the following summary data.

Net sales		$1,690,000		Cost of goods sold		$1,180,000
Selling expenses		122,000		Administrative expenses		146,000
Other revenues and gains		20,500		Other expenses and losses		26,600

Your analysis reveals the following additional information that is not included in the above data.

1.		The entire Puzzles Division was discontinued on August 31. The income from operation for this division before income taxes was $19,800. The Puzzles Division was sold at a loss of $85,600 before income taxes.
2.		The company had an unrealized gain on available-for-sale securities of $115,000 before income taxes for the year.
3.		The income tax rate on all items is 20%.

Prepare a statement of comprehensive income for the year ended December 31, 2017.

please include all answers and calculations.

JAIME CORPORATION Statement of Comprehensive Income