The trial balance of Kroeger Inc. included the following accounts as of December 31, 2016:

Required:

Prepare a 2016 separate statement of comprehensive income for Kroeger Inc.(Amounts to be deducted should be indicated with a minus sign.)

	Debits		Credits
Sales revenue			8,300,000
Interest revenue			70,000
Gain on sale of investments			130,000
Unrealized gains on investments			145,000
Foreign currency translation losses	170,000
Cost of goods sold	6,000,000
Selling expenses	700,000
Goodwill impairment loss	450,000
Interest expense	40,000
General and administrative expenses	600,000

Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%.