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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,200		$15,400		$(1,800	)
B		12,100		14,200		2,100
C		22,700		26,000		3,300
Total		$52,000		$55,600		3,600
Previous fair value adjustment balanceDr.						300
Fair value adjustmentDr.						$3,300

On January 20, 2021, Cullumber, Inc. sold security A for $15,500. The sale proceeds are net of brokerage fees. Cullumber, Inc. reports net income in 2020 of $120,000 and in 2021 of $144,000. Total holding gains (including any realized holding gain or loss) equal $48,000 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.