At December 31, 2020, the available-for-sale debt portfolio for Ivanhoe, Inc. is as follows. Security Cost Fair Value A $17.100 $14,200 B 11,800 15,300 22.000 25,600 Total $50,900 $55,100 Previous fair value adjustment balance- Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(2.900) 3,500 3,600 4.200 300 $3,900 On January 20, 2021, Ivanhoe, Inc. sold security A for $14,300. The sale proceeds are net of brokerage fees. Ivanhoe, Inc. reports net income in 2020 of $117,000 and in 2021 of $141,000. Total holding gains (including any realized holding gain or loss) equal $42,000 in 2021 Prepare a statement of comprehensive income for 2020, starting with net income. IVANHOE, INC Statement of Comprehensive Income $ Prepare a statement of comprehensive income for 2021, starting with net income. IVANHOE, INC Statement of Comprehensive Income $ $ > $ $ $