Trayer Corporation has income from continuing operations of $ 267,000 for the year ended December 31, 2017. It also has the following items (before considering income taxes).

1.		An unrealized loss of $ 70,800 on available-for-sale securities.
2.		A gain of $ 28,700 on the discontinuance of a division (comprised of a $ 8,400 loss from operations and a $ 37,100 gain on disposal).
3.		A correction of an error in last years financial statements that resulted in a $ 20,000 understatement of 2016 net income.

Assume all items are subject to income taxes at a 15% tax rate. Prepare a statement of comprehensive income, beginning with income from continuing operations.