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

Security

Cost

Fair Value

Unrealized

Gain (Loss)

A$17,500$15,000$(2,500)B12,20014,2002,000C23,40025,7002,300Total$53,100$54,9001,800Previous fair value adjustment balanceDr.500Fair value adjustmentDr.$1,300

On January 20, 2021, Crane, Inc. sold security A for $15,100. The sale proceeds are net of brokerage fees.

Crane, Inc. reports net income in 2020 of $118,000and in 2021 of $143,000. Total holding gains (including any realized holding gain or loss) equal $49,000 in 2021.

statement of comprehensive income for 2021, starting with net income.