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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$140,875		$120,750		$(20,125	)
B		100,625		112,700		12,075
C		185,150		205,275		20,125
Total		$426,650		$438,725		12,075
Previous fair value adjustment balanceDr.						3,220
Fair value adjustmentDr.						$8,855

On January 20, 2018, Pronghorn, Inc. sold security A for $121,555. The sale proceeds are net of brokerage fees. PronghornInc. reports net income in 2017 of $966,000 and in 2018 of $1,127,000. Total holding gains (including any realized holding gain or loss) equal $322,000 in 2018.

Prepare a statement of comprehensive income for 2017, starting with net income.

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