At December 31, 2013, the available-for-sale equity portfolio for Steffi Graf, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$24,850		$21,300		$(3,550	)
B		17,750		19,880		2,130
C		32,660		36,210		3,550
Total		$75,260		$77,390		2,130
Previous fair value adjustment balanceDr.						568
Fair value adjustmentDr.						$1,562

On January 20, 2014, Steffi Graf, Inc. sold security A for $21,442. The sale proceeds are net of brokerage fees. Steffi Graf Inc. reports net income in 2013 of $170,400 and in 2014 of $198,800. Total holding gains (including any realized holding gain or loss) total $56,800. (a) Prepare a statement of comprehensive income for 2013 starting with net income. (b) Prepare a statement of comprehensive income for 2014 starting with net income.