At December 31, 2020, the available for sale debt portfolio for Pharoah, Inc. is as follows. Security Cost Fair Value $17,900 $14,400 B 11,100 14,000 23,300 25,700 Total $52,300 $54,100 Previous fair value adjustment balance Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(3,500) 2.900 2.400 1,800 400 $1,400 On January 20, 2021, Pharoah, Inc. sold security A for $14.500. The sale proceeds are net of brokerage fees. not min 115.000 and in 2021 of $130.000. Total holding is including any realized holding in or los 541.000 in 2021. Prepare a statement of comprehensive income for 2020, starting with net income. PHAROAH, INC Statement of Comprehensive Income For the Year Ended December 31, 2020 Net Income $ Other Comprehensive Income Unrealized Holding Gain Comprehensive Income $ e Textbook and Media WAS Acetament Payer Tool PHAROAH, INC Statement of Comprehensive Income For the Year Ended December 31, 2021 Net Income Other Comprehensive Income e Unrealized Holding Gains Add : Reclassification Adjustment for Loss Included in Net Income Net Income Accumulated Other Comprehensive Income Beginning Balance, January 1, 2021 Current Period Other Comprehensive income $ Amount Reclassified from Accumulated Other Comprehensive Income Unrealized Holding Gains $ Ending Balance, December 31, 2021 e Textbook and Media