At December 31, 2017, the available-for-sale debt portfolio for Marigold, Inc. is as follows.

Security Cost Fair Value Unrealized Gain (Loss)

A $193,375 $165,750 $(27,625 )

B 138,125 154,700 16,575

C 254,150 281,775 27,625

Total $585,650 $602,225 16,575

Previous fair value adjustment balanceDr. 4,420 Fair value adjustmentDr. $12,155

On January 20, 2018, Marigold, Inc. sold security A for $166,855. The sale proceeds are net of brokerage fees. MarigoldInc. 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.

MARIGOLD, INC Statement of Comprehensive Income For the Year Ended December 31, 2017

Prepare a statement of comprehensive income for 2018, starting with net income.

MARIGOLD, INC Statement of Comprehensive Income For the Year Ended December 31, 2018