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	)
B		12,200		14,200		2,000
C		23,400		25,700		2,300
Total		$53,100		$54,900		1,800
Previous fair value adjustment balanceDr.						500
Fair 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 $118,000 and in 2021 of $143,000. Total holding gains (including any realized holding gain or loss) equal $49,000 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.

Please show underlying calculations (especially for reclassification adjustment for 2021). I correctly identified the statement of income for 2020, but am stuck on the one for 2021.

Thank you!