At December 31, 2017, the available-for-sale debt portfolio for Windsor, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $70,875 50,625 93,150 $214,650 $60,750 56,700 103,275 $220,725 $(10,125) 6,075 10,125 6,075 1,620 $4,455 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr On January 20, 2018, Windsor, Inc. sold security A for $61,155. The sale proceeds are net of brokerage fees. dsorInc. reports net income in 2017 of $486,000 and in 2018 of 567,000. Total holding gains (including any realized holding gain or loss) equal $162,000 in 2 Prepare a statement of comprehensive income for 2017, starting with net income WINDSOR, INC Statement of Comprehensive Income For the Year Ended December 31, 2017