The following information for the year ending December 31, 2011, 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. Note: Both the foreign translation adjustment and the correction of the inventory error involve a reduction in equity.