Willie Nelson, Jr$.,$ controller for Bramble Corporation, is preparing the company's financial statements at year$-$end. Currently, he is

focusing on the income statement and determining the format for reporting comprehensive income. During the year, the company

earned net income of $$432,400$ and had unrealized gains on available$-$for$-$sale debt securities of $$14,520.$ In the previous year, net

income was $$442,660,$ and the company had no unrealized gains or losses.

$($a$)$

Show how income and comprehensive income will be reported on a comparative basis for the current and prior years, using the

two statement format.