Trayer Corporation has income from continuing operations of $358,000 for the year ended December 31, 2017. It also has the following items (before considering income taxes).

1.		An unrealized loss of $65,900 on available-for-sale securities.
2.		A gain of $34,400 on the discontinuance of a division (comprised of a $5,200 loss from operations and a $39,600 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 25% tax rate. Prepare a statement of comprehensive income, beginning with income from continuing operations.

GROUPER CORP. Partial Statement of Comprehensive Income Choose the accounting period For the Year Ended December 31, 2017December 31, 2017For the Month Ended December 31, 2017
Select a comprehensive income item DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations				$Enter a dollar amount
Select an opening section name DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations
Select a comprehensive income item DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations		$Enter a dollar amount
Select a comprehensive income item DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations		Enter a dollar amount
				Enter a total of the two previous amounts
Select a summarizing line for the first part DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations				Enter a dollar amount
Select an opening section name DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations
Select a comprehensive income item DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations				Enter a dollar amount
Select a closing name for this statement DividendsExpensesNet Income / (Loss)Retained EarningsRevenueTotal ExpensesTotal RevenuesIncome Tax ExpenseIncome Before Income TaxesDiscontinued OperationsLoss from OperationsGain from DisposalOther Comprehensive IncomeComprehensive IncomeUnrealized Holding Loss of Available-for-Sale SecuritiesIncome from Continuing Operations				$Enter a total amount for this statement