74, L interest payable on July 1 and January. andis Company purchased $2,000,000 of 8%, 5-year bonds from Ritter, Inc. on January 1, 2017, with The bonds sold for $2,083,16 at an effective interest rate of 7%. Using the effective-interest method, Landis Company decreased the Available-for-Sale Debt Securities account for the Ritter, Inc. bonds on July 1, 2017 and December 31, 2017 by the amortized premiums of $7,080 and $7,320, respectively. At December 31, 2017, the fair value of the Ritter, Inc. bonds was $2,120,000. What should Landis Company report as other comprehensive income and as a separate component of stockholders' equity? a $51,240 $36,840. c. $14,400. d. No entry should be made