Sheffield Corp. has income from continuing operations of $275,500 for the year ended December 31, 2022. It also has the following items (before considering income taxes). 1. An unrealized loss of $76,000 on available-for-sale securities. 2. A gain of $28,500 on the discontinuance of a division (comprised of a $9,500 loss from operations and a $38,000 gain on disposal). Assume all items are subject to income taxes at a 20% tax rate. Prepare a statement of comprehensive income, beginning with income from continuing operations.