Grouper Corp. has income from continuing operations of $249,400 for the year ended December 31, 2022. It also has the following items (before considering income taxes).

a. An unrealized loss of $68,800 on available-for-sale securities.
b. A gain of $25,800 on the discontinuance of a division (comprised of a $8,600 loss from operations and a $34,400 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.