At December 31, 2020, the available-for-sale debt portfolio for Pharoah, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Value A $ 17,900 $ 14,400 $13,500) B 11,100 14,000 2,900 23,300 25,700 2,400 Total $ 52,300 $ 54,100 1,800 Previous fair value adjustment balance-Dr. 400 Fair value adjustment-Dr. $ 1,400 On January 20, 2021, Pharoah, Inc. sold security A for $ 14,500. The sale proceeds are net of brokerage fees. Pharoah, Inc. reports net income in 2020 of $ 115,000 and in 2021 of $ 138,000. Total holding gains (including any realized holding gain or loss) equal $ 41,000 in 2021. (a) Prepare a statement of comprehensive income for 2020, starting with net income. PHAROAH, INC Statement of Comprehensive Income $ $ $