At December 31, 2020, the available for sale debt portfolio for Sheridan, Inc. is as follows. Security Cost Fair Value $17,200 $15,700 11,900 14,700 23,600 25,900 Total $52.700 $56,300 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(1,500) 2,800 2,300 3,600 400 $3,200 On January 20, 2021, Sheridan, Inc. sold security A for $15,800. The sale proceeds are net of brokerage fees. Sheridan, Inc. reports net income in 2020 of $124,000 and in 2021 of $147,000. Total holding gains (including any realized holding gain or loss) equal $43,000 in 2021 (a) Prepare a statement of comprehensive income for 2020, starting with net income. SHERIDAN, INC Statement of Comprehensive Income