At December 31, 2017, the available-for-sale debt portfolio for Whispering, Inc. is as follows: Unrealized Gain (Loss) Security Cost Fair Value $44,625 $38,250 31,875 35,700 58,650 65,025 Total $135,150 $138,975 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. $(6,375 ) 3,825 6,375 3,825 1,020 $2,805 On January 20, 2018, Whispering, Inc. sold security A for $38,505. The sale proceeds are net of brokerage fees. Whispering Inc. reports net income in 2017 of $306,000 and in 2018 of $357,000. Unrealized holding gains and gains equal $102,000 in 2018. Prepare a statement of comprehensive income for 2017, starting with net income. WHISPERING, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 Prepare a statement of comprehensive income for 2018, starting with net income. WHISPERING, INC Statement of Comprehensive Income For the Year Ended December 31, 2018