You are provided with the following income accounts of Headlands Ltd. for the year ended December 31, 2021. Headlands reported profit from operations of $122,000 for the year ended December 31, 2021. Headlands's income tax rate is 31%. Interest revenue Investment income or (loss) OCI-Holding gain or (loss) Interest expense $4,700 (5,400) 2,800 7,900 Does Headlands use ASPE or IFRS? Headlands uses Prepare an all-inclusive statement of comprehensive income starting with profit from operations. HEADLANDS LTD. Statement of Comprehensive Income $ HA