At December 31, 2017, the available-for-sale debt portfolio for Grouper, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Value $193,375 138,125 254,150 $585,650 $165,750 154,700 281,775 $602,225 $(27,625) 16,575 27,625 16,575 4,420 $12,155 Total Previous fair value adjustment balance-Dr Fair value adjustment-Dr. On January 20, 2018, Grouper, Inc. sold security A for $166,855. The sale proceeds are net of brokerage fees. GrouperInc. reports net income in 2017 of $1,326,000 and in 2018 of $1,547,000. Total holding gains (including any realized holding gain or loss) equal $442,000 in 2018. Prepare a statement of comprehensive income for 2017, starting with net income GROUPER, INC Statement of Comprehensive Income For the Year Ended December 31, 2017