At December 31, 2020, the available-for-sale debt portfolio for Crane, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,600		$16,000		$(1,600	)
B		11,100		15,500		4,400
C		24,000		25,800		1,800
Total		$52,700		$57,300		4,600
Previous fair value adjustment balanceDr.						500
Fair value adjustmentDr.						$4,100

On January 20, 2021, Crane, Inc. sold security A for $16,100. The sale proceeds are net of brokerage fees. Crane, 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.

Prepare a statement of comprehensive income for 2020, starting with net income. Prepare a statement of comprehensive income for 2021, starting with net income.