Answer and Explanation:
The preparation of the statement of comprehensive income is presented below;
income from continuing operations of $276,000
Discontinued operations  Â
Loss from discontinued operations ($18,000 × 77%) -$13,860 Â
Gain from disposal of operation ($42,000 × 77%) $32,340 Â
Net income $294,480 Â
Other comprehensive income  Â
Unrealized loss from available for sale securities ($70,000 × 77%) -$53,900
Comprehensive income $240,580