The following information for the year ending December 31, 2015, has been provided for Calle Company.

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $530,000

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...305,600

Foreign translation adjustment (net of income taxes) . . . . . . . . . . . .. . . . . . . . . ...51,000

Selling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 76,200

Extraordinary gain (net of income taxes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,800

Correction of inventory error (net of income taxes) . . . . . . . . . . . . . . . . . . . . . . . . 33,460

General and administrative expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 57,300

Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 20,100

Gain on sale of investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,800

Proceeds from sale of land at cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81,000

Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... 11,200

Instructions:

Prepare a statement of comprehensive income for Calle Company.