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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,100		$14,200		$(2,900)
B		11,800		15,300		3,500
C		22,000		25,600		3,600
Total		$50,900		$55,100		4,200
Previous fair value adjustment balanceDr.						300
Fair value adjustmentDr.						$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.

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.