At December $31,2025,$ the available$-$for$-$sale debt portfolio for Steffi Graf, Inc is as follows.

On January $20,2026,$ Steffi Graf, Inc. sold security A for $$15,100.$ The sale proceeds are net of brokerage fees.

Steff Graf, Inc. reports net income in $2025$ of $$120,000$ and in $2026$ of $$140,000.$ Unrealized holding gains or losses equal $$40,000$ in

$2026.$

$($a$)$

Prepare a statement of comprehensive income for $2025,$ starting with net income.

STEFFIGRAF, INC

Statement of Comprehensive Income

December $31,2025$

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