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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,100		$14,600		$(2,500	)
B		12,500		15,100		2,600
C		22,500		26,000		3,500
Total		$52,100		$55,700		3,600
Previous fair value adjustment balanceDr.						400
Fair value adjustmentDr.						$3,200

On January 20, 2021, Cullumber, Inc. sold security A for $14,700. The sale proceeds are net of brokerage fees. Cullumber, Inc. reports net income in 2020 of $123,000 and in 2021 of $135,000. Total holding gains (including any realized holding gain or loss) equal $40,000 in 2021.

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

(b) Prepare a statement of comprehensive income for 2021, starting with net income.