Trayer Corporation has income from continuing operations of $430,000 for the year ended December 31, 2017. It also has the following items (before considering income taxes).

1.An unrealized loss of $85,400 on available-for-sale securities.2.A gain of $38,600 on the discontinuance of a division (comprised of a $5,200 loss from operations and a $43,800 gain on disposal).3.A correction of an error in last year's financial statements that resulted in a $20,000 understatement of 2016 net income.

Assume all items are subject to income taxes at a 19% tax rate.

Build a statement of comprehensive income, beginning with income from continuing operations.