At December 31, 2020, the available-for-sale debt portfolio for Carla Vista, Inc. is as follows. On January 20, 2021, Carla Vista, Inc. sold security A for $15,200. The sale proceeds are net of brokerage fees. Carla Vista, Inc. reports net income in 2020 of $124,000 and in 2021 of $142,000. 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. Prepare a statement of comprehensive income for 2021, starting with net income. CARLA VISTA, INC Statement of Comprehensive Income $ $ : $ $ $