At December 31, 2020, the available-for-sale debt portfolio for Blossom, Inc. is as follows. Security Cost Fair Value $17,000 $14,000 11,000 14,000 22,000 25,500 Total $50,000 $53,500 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(3,000) 3,000 3,500 3,500 300 $3,200 On January 20, 2021, Blossom, Inc. sold security A for $14,100. The sale proceeds are net of brokerage fees. Blossom, Inc. reports net income in 2020 of $115,000 and in 2021 of $135,000. Total holding gains (including any realized holding gain or loss) equal $40,000 in 2021. Prepare a statement of comprehensive income for 2020, starting with net income. BLOSSOM, INC Statement of Comprehensive Income Prepare a statement of comprehensive income for 2021, starting with net income. BLOSSOM, INC Statement of Comprehensive Income