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At December 31, 2020, the available for sale debt portfolio for Sandhill, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A A $17,800 $15,300 $(2,500) B 11,700 14,600 2,900 C 23,100 26,100 3,000 Total $52,600 $56,000 3,400 Previous fair value adjustment balance Dr. 500 Fair value adjustmentDr. $2,900 On January 20, 2021, Sandhill, Inc. sold security A for $15,400. The sale proceeds are net of brokerage fees. Sandhill, Inc. reports net income in 2020 of $121,000 and in 2021 of $146,000. Total holding gains (including any realized holding gain or loss) equal $41,000 in 2021. 1. Prepare a statement of comprehensive income for 2020. starting with net income 2. Prepare a statement of comprehensive income for 2021. starting with net income