The Massoud Consulting Group reported net income of $1,370,000 for its fiscal year ended December 31, 2021. In addition, during the year the company experienced a positive foreign currency translation adjustment of $320,000 and an unrealized loss on debt securities of $75,000. The companys effective tax rate on all items affecting comprehensive income is 25%. Each component of other comprehensive income is displayed net of tax.

Required: Prepare a separate statement of comprehensive income for 2021.