Trayer Corporation has income from continuing operations of $276,000 for the year ended December 31, 2020. It also has the following items (before considering income taxes).

1.		An unrealized loss of $77,000 on available-for-sale securities.
2.		A gain of $36,000 on the discontinuance of a division (comprised of a $13,000 loss from operations and a $49,000 gain on disposal).

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.

I do not know what I have done wrong, could you break down the steps for me please?

TRAYER CORPORATION Partial Statement of Comprehensive Income For the Year Ended December 31, 2020 Income from Continuing Operations 276,000 Discontinued Operations Loss from Disposal of Discontinued Division -13,000 x Gain from Operations of Discontinued Division 49,000 36,000 Gain from Operations of Discontinued Division 312,000 Comprehensive Income / (Loss) Unrealized Holding loss on Available-for-Sale Securities -77,000 10 Comprehensive Income / (Loss) 235,000