Comprehensive Income Disclosure assume the same information as E17-9 and that Wenger, Inc. reports net income in 2010 of $120,000 and in 2011 of $140,000. Total holding gains (including any realized holding gain or loss) arising during 2011 total $30,000.

(a) Prepare a statement of comprehensive income for 2010 starting with net income.

(b) Prepare a statement of comprehensive income for 2011 starting with net income.