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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,500		$15,000		$(2,500	)
B		12,500		14,000		1,500
C		23,000		25,500		2,500
Total		$53,000		$54,500		1,500
Previous fair value adjustment balanceDr.						400
Fair value adjustmentDr.						$1,100

On January 20, 2018, Steffi Graf, Inc. sold security A for $15,100. The sale proceeds are net of brokerage fees. Steffi Graf Inc. reports net income in 2017 of $120,000 and in 2018 of $140,000. Unrealized holding gains and gains equal $40,000 in 2018.

1-A Prepare a statement of comprehensive income for 2017, starting with net income. THERE SHOULD BE 4 LINES WITH 3 AMOUNTS

1-B Prepare a statement of comprehensive income for 2018, starting with net income. THERE SHOULD BE 11 LINES WITH 9 AMOUNTS

MAKE SURE THE ANSWER IS COMPLETE!