Answer:
$85,600
Explanation:
The computation of the comprehensive income is shown below:
It is not a part of the income statement. It is a gain or loss i.e. unrealized. It could be unrealized gain or loss on the bonds or investments, gain or loss while doing foreign currency transaction etc
Therefore in the given situation, the comprehensive income should be equivalent to the unrealized holding gain i.e $85,600
The same is to be considered
