2. Landis Company purchased $3,000,000 of 8%, 5-year bonds from Ritter, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds were purchased for $3, 124,740 at an effective interest rate of 7% and the investment was recorded in the Held-to-Maturity portfolio. Using the effective-interest method, Landis Company decreased the Held-to-Maturity Debt Securities account for the Ritter, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of $10,620 and $10,980, respectively. At December 31, 2018, the fair value of the Ritter, Inc. bonds was $3,180,000. What should Landis Company report as other comprehensive income and as a separate component of stockholders' equity? a. $76,860. b. $55,260. c. $21,600. d. No entry should be made